The different tax forms
If you earn income, work in the Netherlands through a Dutch payroll or have other Dutch taxable earnings, you will have to pay Dutch income taxes. Even if you do not reside in the Netherlands, you could be liable to pay Dutch income tax when you have Dutch taxable source income.
When do you need to file a Dutch tax form?
Every year you need to verify whether you are obliged to file a Dutch income tax form. You are required to file a tax form in the Netherlands if:
- you have received an invitation to file a tax form from the Dutch tax office; or
- you have not received an invitation from the Dutch tax office, but your Dutch tax liability is € 47 or more; or
- you expect to receive a tax refund. E.g. you have certain deductions (e.g. paid mortgage interest) or you worked only part of the year in the Netherlands.
The Dutch fiscal tax year is equal to the calendar year (1st January through 31st December). The tax forms can be filed after the tax year has ended.
What types of tax forms are there?
There are different types of tax forms:
- P-form: tax form for private individuals (resident tax payers):
- O-form: tax form for self-employed entrepreneurs and freelancers
- F-form: tax form for deceased taxpayers
- C-form: tax form for non-resident taxpayers with Dutch taxable source income
- M-form: tax form for the year of migration
This is the regular Income tax form for resident taxpayers who lived in the Netherlands for the entire fiscal year. In general, most people need to file this type of form. The form is intended for individuals and includes questions about income, deductions, assets and tax credits.
This form is for self-employed entrepreneurs (not being a shareholder of B.V. or Ltd) and people who received income from other business activities. The other questions are similar to the P-form for resident taxpayers.
What is the deadline for filing a tax return?
If you received an invitation to file a tax return, a deadline will be applicable. This deadline is mentioned on the invitation. The standard deadline to file a Dutch income tax return is May 1 (after the fiscal year has ended).
When you have not received an invitation you do not need to worry about the deadline of May 1. In that case you first determine whether you are obliged to file a tax form (see “When do you need to file a Dutch tax form”?). When your Dutch income tax liability is € 47 or more, you need to request for a tax form with the Dutch tax office (if you did not receive an invitation) before July 14.
If you are not able to file the tax form before the deadline, it is possible to request the tax office for an extension for filing of your Dutch income tax form. In case you would like AAme Accountants & Tax advisors to prepare your income tax form, we can include you on our special extension ruling with the tax office. In that case the deadline will be extended to May 1 of the following year.
When you expect a refund and did not file Income tax forms before, you can still file a tax return without an invitation of the tax office. Please note that your Dutch income tax form needs to be filed to the tax office within 5 years after the tax year has ended.
When a taxpayer deceased, this form should be completed by the relatives of the deceased person. The income tax position of the deceased person must be completed in the year of death. All assets, debts and any income will pass on to the relatives of the deceased person.
The C-form is a tax form for non-resident taxpayers who live abroad and have Dutch taxable source income. This could be e.g. Dutch income from employment or real estate situated in the Netherlands.
M-form with emigration / immigration
When you move abroad or when you move to the Netherlands from abroad you will have to file a so-called M-form (migration form). This form needs to be filed after the fiscal year in which you moved.
The form can be used for taxpayers who emigrated or immigrated during the fiscal year.
The form contains a part for the resident period and a part for the foreign period in which only Dutch taxable source income should be declared. When you de-register yourself with the Local Dutch municipality and inform the authorities of your address abroad, the M-form will automatically be send to your address by the Dutch tax authorities. When you do not receive the M-form automatically, you can apply for the M-form with the Dutch tax office by telephone call +31 555 385 385 or online:
Invitation for the M-form
Often you will receive the invitation to file the M-form automatically when you move. This invitation will be send by regular mail. It is wise to keep a postal address in the Netherlands since mail can be delayed or not arrive at your foreign address, which means that you may face fines, etc.
M-form – not possible to file online
Many tax payers can file their Income tax form digitally through the software of the tax office. Unfortunately the M-form cannot be filed online. If you would like to file a Dutch income tax form concerning your migration year you will need to send a request to the tax office for a M-form. You will then receive a large package by regular mail to complete, which can be complicated as it is all in Dutch. The M-form should be filed before the deadline stated on the tax form. If you need more time, you may apply for an extension to file the form.
When you use the services of an intermediary like AAme Accountants & Belastingadviseurs, it is possible to file the form digitally with their software.
Qualifying non-resident taxpayer
A qualifying non-resident taxpayer is, under certain conditions, eligible for the same facilities and deductions as resident taxpayers. The conditions are:
- you live in a EU-country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius or Saba,
- you pay taxes on at least 90% of your worldwide joint income in the Netherlands; and
- you can submit a “Personal Income Statement eligible foreign taxpayer” signed by the Tax Authorities in your country of residence. This statement should declare your income that is not taxed in the Netherlands.
Preliminary assessment or refund
When you expect a certain amount of taxes to pay or expect a tax refund concerning a current tax year you can apply for a preliminary income tax assessment. With this assessment you can pay or receive the income tax in monthly installments during the year. The most common deduction for preliminary refunds is the tax refund due to the mortgage interest payments on your primary residence.
Please note, this is not a specific type of form, but can be requested for all Dutch tax forms.