GVN International Tax Services

The Dutch tax year starts on 1 January and ends on 31 December of every year. Tax returns are filed in spring and must be filed before the beginning of May. Tax returns relating to the year 2015 must be filed before 1 May 2016 unless extension has been granted by the Dutch tax authorities. Expattaxes can arrange an automatic one year extension of filing. Failure to file before the deadline of 1 May may result in penalties. Expattaxes can assist you in filing your Dutch income tax return and help reduce penalties for late filing.

A Dutch tax return must be filed:
  • - if you have received an invitation by the Dutch tax authorities to file your tax return or
  • - if your income and assets are taxable but no invitation has been received.
A Dutch tax return may be filed:
  • - if a refund is expected due to deductions
  • - if a refund is expected due to incorrect withholding of wage taxes when working in The Netherlands in a cross border situation.
Expattaxes is able to help you determine if a Dutch income tax return must be filed or if filing may result in a refund.

Once a Dutch income tax return has been filed a provisional tax assessment will be issued indicating the amount of tax payable or refundable. Depending on the date of filing of the tax return, the tax authorities may charge or pay interest. A final tax assessment will be issued within 1 or 2 years after filing your tax return.

It is possible to file for a refund before the tax year has ended. If you file your 2016 refund this year the Dutch tax authorities will pay out the refund during 2016. Expattaxes is able to file the preliminary refund for you upon request.

For the annual tax return form, the deadline is April 1st. We can use a special ruling with the tax authorities which allows us to get a time extension for the income tax return until May 1st of the next year.