General

An overview of the 2021 income tax rates, social security premiums and tax credits in the Netherlands.

An overview of the 2020 income tax rates, social security premiums and tax credits in the Netherlands.

Fine for filing your income tax return late or not at all The tax authorities can raise a fine if you didn’t file your tax return or filed it too late. You can also get a fine if you don’t pay in time or don’t pay the entire tax claim. Amount of the fine Not…

After filing the tax return, it should take around two or three months for the tax authorities to send you a tax assessment. But because of problems with the computer system, the complexity of tax returns and with the amount of work it often takes more time. Especially the foreign tax office in Heerlen needs…

Interest on tax assessments If the final income tax assessment shows that you will receive a refund or will have to pay an additional amount the tax authorities will also calculate interest. Did you submit a tax declaration before 1 May? Do you file an income tax return? In that case, you do not pay…

Question: Is it possible for you to claim my tax for the last three years in Holland? Answer: Expatax can indeed file a tax return for you for the last 3 years and claim back the amount which you paid too much, if that is the case. It is possible to go back 5 years….

Penalties (US) Late filing If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can…

There are two advantages to filing as soon as possible:

The IRS is taking enforcement steps for those who repeatedly choose not to comply with the law. IRS employees will prepare returns when taxpayers do not file. The returns prepared by the IRS might not give credit for deductions and exemptions a taxpayer may be entitled to receive. Bills will be sent to those taxpayers…

An overview of the 2018 income tax rates, social security premiums and tax credits in the Netherlands.

Since it is not always possible to file a tax return before the general deadline of May 1 it is possible to request a time extension. If you can’t make the deadline just write a letter to the tax office or call them stating that you need some extra time. The tax office will then…

The tax year in the Netherlands is in principle equal to the calendar year. This applies to the personal income tax and also to corporate income tax. Only for corporate income tax it is possible to arrange a different tax year if the book year of the company is not according to the calendar year…

If you don’t agree with the tax assessment you can object in writing against it within 6 weeks after the date of the assessment. You will find this date on the tax assessment. If you let these 6 weeks pass you can no longer object. It is however still possible to request the tax authorities…

Question: I am requested to file an M form. What is it? Answer: In the year of migration a so called M-form must be filed with the tax authorities. The M-form is a complicated tax form. It combines a foreign period with a resident period. Whether income in both periods must be declared in the…

Tax refund if you were not in the Netherlands the entire year The fact that you arrived in or left the Netherlands during the year will almost always lead to a refund. The same if you were not living in the Netherlands at all but only worked here for a short period. The following reasons…

An overview of the 2019 income tax rates, social security premiums and tax credits in the Netherlands.

Treaty of Friendship, Commerce and Navigation, with Protocol and Exchange of Notes WHEREAS a treaty of friendship, commerce and navigation between the United States of America and the Kingdom of the Netherlands, together with a protocol and an exchange of notes relating thereto, was signed at The Hague on March 27, 1956 WHEREAS the originals…

Yes, you do, if you meet the income threshold. Not only are you liable for a Dutch tax return if you live and work in the Netherlands, but you are also still under the obligation to file your 1040 in the States. Your income, filing status and age generally determine whether you must file a return. You can…

The tax authorities send out the invitations to file a tax return from January each year. The invitation can be sent later though. If you have received aninvitation to file a tax return a deadline will be applicable. The deadline is mentioned on the invitation. It is important that you check your personaldetails which are mentioned…

There are different types of forms: P form: tax return for private individuals; C form: for foreign residents with income from or certain assets in the Netherlands; M form: for the year of migration; O form: tax return for business owners and freelancers. There are also (online) forms which are used to request a provisional…

The tax authorities state that I have filed the wrong tax form. They state my living situation is different from the information in the tax return. What to do? Question: Me and my husband lived and worked in the Netherlands from 1995 onwards. From 2007 onwards my husband started working in the UK. Me and…

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 did not cover the income tax which means you may have…