“Leuker kunnen wij het niet maken, maar wel makkelijker” (“We cannot make it more enjoyable, but we try to make it easier for you”), a former slogan of the Dutch tax office. The next couple of weeks you will regular see or hear this slogan of the Dutch tax office in a lot of commercials on the television and radio to encourage you and putting pressure on you to file your Dutch income tax form 2021 on time.
Do I really need to file my Dutch income tax return 2021 before 1st May 2022?
Due to these commercials from the Dutch tax office we receive many panic calls from (possible) clients every year with this question.
Only in case you received an invitational letter from the Dutch tax office in February/March to file your tax return 2021 this deadline of 1st May 2022 is applicable in your situation.
In case you did not receive such a letter from the Dutch tax office your Dutch tax return 2021 this 1st May 2022 deadline is not applicable for you.
In case you did not receive such a letter, you will have 5 years to claim your tax refund entitlements.
Help, I am too busy at the moment to file of my Dutch income tax return! Can I avoid a fine?
If you receive an invitational letter from the tax office and you do not file your tax return before 1st May 2022 the tax office can impose a fine of € 385 (first time offenders) up to € 5,514 (multiple re-offenders). No need to worry straightaway, the tax office will send you reminders first, therefore there is more than enough time to avoid any unnecessary fines.
You can also contact the tax office and ask for an extension. In general they will grant you a new filing deadline of the 1st September.
Tax intermediairs, like AAme Accountants & tax advisors, also use a so-called extension ruling (uitstelregeling) in case a tax payer needs additional time to file the tax return. Due to this extension ruling regarding fiscal year 2021 the filing deadline is 1st May 2023.
2021 is my first year in the Netherlands: do I need to file a tax return?
In our experience you will probably not receive an invitational letter to file your Dutch income tax form 2021 from the Dutch tax office for your first year in the Netherlands.
Good to know is that in general in the year you start working and living in (or leaving) the Netherlands you can be entitled to a tax refund. The reason is that the salary department of your employer normally calculates the wage tax withholding based on a whole year working in the Netherlands and your annual income. Therefore, it is possible that when taking into account the actual working period and actual received taxable income in the Netherlands too much wage tax was withhold and you are entitled to a refund when you file a tax return.
Help, I did not receive any blue envelopes. Do I need to file a tax return?
In most situations the wage tax withholding by your employer is sufficient for your tax obligations and therefore you do not receive an invitational letter to file your Dutch income tax form 2021.
It can be beneficial to file your tax return if for example you are entitled to tax deductions, income dependable combination tax credit (child related tax credit for children younger than 12 years), claiming the tax part of the general tax credit for non-resident tax payers from an EU-country and a refund for non-working fiscal partners.
Like the Dutch tax offices stated “leuker kunnen we het niet maken, maar wel makkelijker” and do not worry too much about the mentioned deadlines on the TV and radio commercials, as there is enough time to file your tax return and the deadline is not always applicable.
Please, do not miss out on any tax benefits and our advice is always open blue envelopes so you can avoid missing deadlines, possible fines and any discussions with the Dutch tax office.
At AAme Accountants & Tax advisors we would like to adopt the slogan of the tax office: “We cannot make taxes more enjoyable, but we will certainly try to reassure you and to make it easier for you”.
Is it time for you to do your taxes?
Need assistance with your Dutch income tax form 2021? Please contact one of the advisors of AAme Accountants & Tax advisors, we are happy to assist you.