Browse Topics

Tools

Editor's choice

Dutch contracts and employment law

The Dutch make peace with the water

Dutch u-turn on soft drugs tolerance

A quick guide to Dutch insurance

Report: Expatica's "i am not a tourist" Fair 2009

Amsterdam grapples with integration since filmmaker's murder

Wilders makes half of Dutch Muslims want to emigrate

Internaxx Stock Market

Index	Last	Var.(%)
BEL 20	2119.3	0.50
DAX	5252.45	1.50
IBEX 30	10726.8	0.59
CAC 40	3377.59	1.40
FTSE 100	4564.5	0.79
AEX	276.85	0.95
DJIA	9096.72	-0.13
Nasdaq	1975.51	0.39
FTSE MIB	20341.67	1.65
TSX Composite	10570.54	-1.74
ASX	4148.9	-0.60
Hang seng	20135.5	-2.37
Straits Times		0.00
ISEQ 20	442.48	0.27

You are here: Home

Finance & Business

Tax

Doing income tax returns in the Netherlands

Tax

03/02/2009Doing income tax returns in the Netherlands

The start of a new year doesn't just bring new year's resolutions, but also the need to settle your income tax return. We take you through the basic steps.

Ask the experts: International tax (6)

Ask the experts: International tax (5)

Ask the experts: International tax (4)

Ask the experts: International tax (3)

Ask the experts: International tax (2)

Ask the experts: International tax (1)

Banksparen: for mortgages and pensions

Tax and insurance in the Netherlands

General
In the Netherlands, the fiscal year runs from 1 January to 31 December. Around the first week of February the tax authorities start sending invitations to submit your income tax return. In general, the tax return has to be submitted before April 1. If you receive the tax form much later than February, a different submission date will be applicable. This date will be mentioned on the form. If you cannot meet the deadline, an extension of the deadline will be granted upon request.

Types of forms
The tax authorities issue different types of tax forms. The most common ones are:

P form: most common tax form for those who are in a regular employment situation and have resided in the Netherlands the entire year.
E form: a simplified P form that only deals with the most common types of income (employment, net assets ?).
M form: for those who became resident in the Netherlands during the year and became a resident or for those who were resident and left the Netherlands during the year.
C form: for non-residents who have had Dutch sourced income during the year.
W form: for those who have had self employment-income
F form: for relatives of a deceased person.

How the system works
If you haven?t received an invitation, that doesn?t automatically mean you do not have to submit your return. If you work in an employment situation, payroll tax is withheld from your salary. The income tax calculation will be as follows.

Salary   100.000
Income tax due on salary   42.000
Less: payroll tax on salary   42.000
Balance   0

So, if you work in an employment situation the full year, you will most likely not have to pay any additional income tax. If you are in such a situation, you will probably not even receive an invitation from the tax authorities.

1 2 Next >

Have your Dutch News delivered straight to your inbox - sign up for our e-mail newsletter now!

< Previous article Next article >