Filing a tax return is important because you will learn how much you will have to pay or how much you will get back. Therefore, it is important to be aware of when to file a tax return. The following overview can help you sort out any doubts you might have.
When to file a Dutch income tax return?
When at least one of these bullet points below apply to you, it can be worthwhile or even obligatory to file a Dutch income tax return.
Interesting due to possible refund in case...
- You entered the Netherlands during the 2022 (or previous years, going back to 2017) and did not file a tax return;
- You were employed less than 12 months during 2022 (or previous years) in the Netherlands;
- Paid study costs exceeding EUR 250,- in 2021 (or previous years, however did not report it) and did not receive a compensation from your employer or the Dutch government;
- Your healthcare bills are not all reimbursed by the health insurance company (> total exceeds 1,65% of your gross income);
- Paid premiums to a Dutch life annuity (“lijfrente”) in 2022.
- You have received a letter from the Dutch tax authority ("de Belastingdienst") with the request to submit a Dutch income tax return for 2022 (or previous years and did not).
- You own Dutch real estate (for example – your own residence / second home);
- Total amount in savings (bank accounts) and investments exceeds EUR 50,650 on January 1, 2022 (not applicable in case you have the 30%-ruling);
- Owner of a second home /real estate in home country or elsewhere (not applicable when 30%-ruling);
- You have performed freelance activities or received income from other activities (substantial interest in company).