You are required to file a tax return in order to pay tax or receive a refund if you have paid too much tax. Usually, the Tax and Customs Administration will notify you in the form of a provisional assessment.
Filing a return, even without a provisional assessment
Even if the Tax and Customs Administration has not sent you a provisional assessment you may still be required to file a tax return. To determine whether you need to pay tax or are entitled to a refund and if so, how much, you can use the Tax and Customs Administration’s income tax return program.
If you live outside the Netherlands, you can use the ‘Tax return program for non-resident taxpayers’. If you do not wish to file a digital tax return, or if you are unable to, you should request a C form. If you only lived in the Netherlands for part of the year, you should use an M form.
Paying income tax if you live outside the Netherlands
The Tax and Customs Administration will inform you when and how to file a tax return.
You are required to pay tax in the Netherlands if:
- you have received an invitation to file a return, or
- you have received a C Form, or
- you have received income from the Netherlands over which you have paid an insufficient amount of tax or no tax at all. The amount of tax payable is at least €45.
If you think you have paid too much tax, you can request a tax refund, by filing a tax return.
Avoiding double taxation
Do you live in the Netherlands and have income, capital or assets abroad? Or do you live abroad and have income, capital or assets in the Netherlands? In that case international agreements determine which country may impose taxes on what income. This prevents double taxation. The Netherlands has signed various tax treaties for this purpose.
More information about income tax
If you have any questions concerning income tax, please contact the Tax and Customs Administration.