I have not lived or worked in the Netherlands the whole year. Can I claim a refund?

Tax return netherlands year of migration

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 often lead to a tax refund if wage tax was withheld on your salary. The same if you were not living in the Netherlands at all but only worked here for a short period.

The following reasons can be given:

  • The calculation of the wage tax is based on an (estimated) annual salary. This is your monthly salary times 12 plus holiday allowance.
  • The payroll administration will use the tax rate which is applicable for the annual salary. This tax rate may be lower if you worked in the Netherlands less than 12 months. In the income tax return the real salary will be the basis for the tax calculations.
  • In the payroll administration you will receive 1/12 of the personal tax credit and of the employment tax credit each month. You are entitled to the full credits. So if you have not worked in the Netherlands the whole year you haven’t received the maximum tax credits yet. The difference can be claimed by filing an income tax return.
  • The (maximum) premium income which is the basis for the calculation of premiums social security will be reduced pro rate according to the period of stay in the Netherlands. In the payroll administration this pro rata reduction can’t be claimed, so it will have to be done in the income tax return.
  • Sometimes the 30% ruling has not yet been calculated in the monthly salary since the statement was not received by the employer from the tax authorities before the end of the year. It might be possible to claim the ruling in the tax return, although this may lead to discussions with the tax authorities who can argue that it is the employer’s responsibility to adjust the payroll administration. There have been situations where the Court accepted the deduction in the tax return.

The above doesn’t mean that you automatically receive back all the paid wage tax. But the refund can be considerable. Expatax can of course help you claim the tax refund you are entitled to.

It is time to
file your 2022 Dutch tax return

The tax refund can be claimed by filing a so called M form. The M stands for Migration. If you are not invited to file a tax return for the previous year then you can still file one on your own initiative. You can file a tax return for the previous year but also for the 4 years prior to that. So if you came to the Netherlands 3 years ago but forgot to file a tax return then you can still file one yourself. We can help you with this.

If you did receive an invitation to file then the deadline will be mentioned in the invitation. For the M form the deadline is in principle 1 July of the following year. If you received the invitation at a later moment in the year the deadline will also be a later date. If you can’t make it before the deadline then it is possible to request a time extension. Expatax can arrange this for you.

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  1. I wanted to know that if someone get 30% ruling then how will calculate or on which amount/wage 8% allowance apply?

    like if someone getting €4840 monthly (gross). after 30% applied taxable income €3388, so on which amount 8% allowance will applied, €4840 ? €3388? or €3388-tax+€1452 (30%) ?

    1. The holiday allowance will be calculated on the taxable income, so € 3,388 but the 30% ruling will then be calculated on the holiday allowance. You will still receive the full holiday allowance, but net it will be higher due to the 30% ruling.

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