Knowledge Base
Dutch tax return
General
- Tax rates in the Netherlands 2021
- Tax rates in the Netherlands 2020
- Will I get a fine if I don't file my tax return in time?
- When can I expect to receive my tax refund?
- I see an amount of interest on the tax assessment I have received. Can you explain this?
- Is it possible to file a tax claim for the last three years?
- Tax rates in the Netherlands 2018
- I forgot to file a tax return. Can I still file one?
- Can I get a time extension for filing my Dutch tax return?
- What is the tax year in the Netherlands?
- Can Expatax help me file a Dutch tax return?
- Can I object against a tax assessment which I have received?
- What is an M form?
- I have not lived or worked in the Netherlands the whole year. Can I claim a refund?
- Tax rates in the Netherlands 2019
- What is the deadline for filing a tax return?
- What different types of tax forms are there?
- I filed the wrong tax return?
- I have not received an invitation to file a tax return. Do I still need to file one?
Deductions
- I have sold my house with a loss. Is this loss tax deductible?
- Can I deduct the alimony payments to my ex-partner in my tax return?
- Are lawyer costs which I made with respect to the alimony I need to pay to my ex-partner tax deductible?
- Are Dutch lessons tax deductible?
- Is interest from a secondary loan deductible per the mortgage deduction?
- Can I deduct the mortgage interest for my main residence if I have the 30% ruling?
- Can I deduct my education costs?
- Which costs are deductible if I buy a house in the Netherlands?
- Travel calendar - foreign workdays
Tax regulations
- Do I pay tax on my salary in the country where my employer is based or in the Netherlands where I work?
- The 183 days rule in tax treaties for employees working in the Netherlands
- Bank savings and 30% ruling. Foreign bank accounts. What to declare?
- I want to buy a property outside the Netherlands. What are the tax consequences?
- Can I help my sister to buy a property in the Netherlands? What are the tax consequences?
- How is a second home in the Netherlands taxed? It is owned by a non-resident.
- What is the so called WOZ value of my house?
- What is the employment tax credit (arbeidskorting)?
- Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?
- What is the general tax credit?
- What are the benefits of fiscal partnership?
- What are the income tax rates in the Netherlands?
- Who can be fiscal partners?
Digid
49 ARTICLES
30% ruling
Conditions
- How can I prove that I satisfy the 150 km requirement?
- 30% ruling with regards to maternity leave/parental leave
- Can the 30% ruling be less than 30%?
- Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
- 30% tax ruling - Who is a young master for whom a lower salary is required?
- I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?
- Is the 30% ruling applicable for dependents? Can the dependent spouse also exchange a foreign driving license?
- Can I keep the 30% ruling if I become self employed?
- Is the 30% ruling applicable if I have a temporary contract?
- 30% ruling for returning Dutch national
- The 30% ruling is calculated on the wage of present employment. What does this include?
- Am I eligible for the 30% ruling?
- Does the 30% ruling also apply to persons who meet all the conditions but become permanent residents?
- Do I lose the 30% ruling if I get the Dutch nationality?
- What are the conditions to qualify for the 30% ruling?
- What has changed with regards to the 30% ruling from January 1, 2012?
Application
- Can I still object to a rejection of my application for the 30% ruling if more than 6 weeks have passed?
- What is the deadline for filing the application for the 30% ruling?
- Change of employer after 2 weeks - 30% ruling application in progress
- How long will the 30% ruling application take? When will I receive a reply?
- Can the 30% ruling be granted retro active?
- Can the 30% ruling be applied in the payroll during the application?
- Can I still apply for the 30% ruling if I am already in the Netherlands?
International school
Change of employer
Extra-territorial expenses
Term
- Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
- 30% ruling and change of employer: granted for 8 or for 5 years?
- 30% ruling for a returning expat - how is the 25 year period calculated?
- I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
Tax consequences
- Bank savings and 30% ruling. Foreign bank accounts. What to declare?
- What are the consequences for my salary of the 30% tax ruling?
- What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
- Can I deduct the mortgage interest for my main residence if I have the 30% ruling?
- Is the 30% ruling applicable on a redundancy payment?
Court cases
- 30% ruling ends when the employee is put on garden leave
- Does a new application for the 30% ruling make a chance if a previous application has been rejected in the past (and more specifically, if the regulation changed since then)?
- The 150 km distance requirement in the 30%-ruling doesn’t lead to a clear overcompensation according to the Advocate General
- 25-years term of the discount scheme of the 30% ruling doesn’t lead to prohibited discrimination
- Continuation of the 30% ruling conflicts with the three months requirement
General info 30% ruling
- 30% ruling with regards to maternity leave/parental leave
- Can the 30% ruling be less than 30%?
- When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
- Where can I get a copy of the 30% ruling confirmation?
- Is it possible to get the 30% ruling when I work through my own limited company?
- Can I keep the 30% ruling if I become self employed?
- How is the 30% allowance arranged between employer and employee?
- Is it possible to build up a pension on the 30% allowance?
53 ARTICLES
Self employed
VAT
- Are the costs I made before I actually registered my business deductible?
- What is the difference between a VAT exemption and a VAT rate of 0%?
- Can I invoice a client without having a VAT number?
- My business is not VAT registered. Can I still reclaim VAT we have paid for goods/services?
- Can I request a time extension for filing the VAT return?
- The tax authorities do not want to register my business for VAT
- In which quarter will I have to declare the VAT?
- How are VAT returns filed?
- Will I receive a fine from the Dutch tax authorities if I didn't declare and pay VAT in time?
- What are the VAT rates in the Netherlands?
Administration
Tax benefits
21 ARTICLES
Payroll
Tax implications
Assistance Expatax
Legal - Payroll
9 ARTICLES
General
4 ARTICLES
Limited company formation
Procedure
Tax
9 ARTICLES
Inheritance tax and gift duties
1 ARTICLE
U.S. tax
General
- What are the penalties if I file my US tax return too late or pay my US tax too late?
- Why should I file my US tax return as soon as possible?
- I have not filed my US tax return. What happens if I don't file it?
- Dutch American Friendship Treaty (DAFT) - Text
- I am a US citizen, but I haven’t lived in the US for many years. Do I still need to file my US tax return?
5 ARTICLES
Newest Articles
- More than 3 months between jobs
- Can I still object to a rejection of my application for the 30% ruling if more than 6 weeks have passed?
- What is the difference between the payroll taxes to be paid in the journal entry and the wage tax return?
- What is the deadline for filing the application for the 30% ruling?
- How can I prove that I satisfy the 150 km requirement?
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