File a tax return

Do I have to file a tax return in the Netherlands?


We receive a lot of questions about the obligation to file a tax return. What are the rules?

The tax authorities will normally send you a tax return when you are in 'the system' and the wage tax you paid in the past year didn't cover the income tax which means you may have to pay extra income tax or claim a refund. If you have received a provisional refund then you will always receive a tax return.

In which situation could you be entitled to a refund?

  • you are a partner without income (whereby your partner has paid sufficient tax)
  • you have a child who is living with you
  • you have a child who is not living with you but for whom you pay the costs of living (no longer applicable from 2015)
  • you own a house which is your main residence and you pay interest on a mortgage for this property
  • you paid alimony to your ex-partner
  • you paid premiums for an income annuity insurance or (specific) private pension
  • you donated money to certain organisations
  • you had specific medical expenses which were not reimbursed
  • you traveled between home and work with public transport and these costs were not reimbursed
  • you owned a state monument / listed building
  • you were non resident and had foreign workdays

If you can claim a refund and you haven't received an invitation from the tax authorities to file a tax return then you can still file a tax return. Normally you need a P-form which must be filed electronically. If you came to the Netherlands during the year then an M form is needed whereby 'M' stands for 'Migration'. The M form can, since 2015, also be filed electronically. A tax return can be filed for the last 5 years.

You can find more information in our Knowledge Base: