Voluntary disclosure of foreign assets and income (inkeerregeling)
If you have foreign income or assets, such as a second home or savings abroad, you must declare these in your annual tax return and you may have to pay tax on this income or these assets. If you have failed to declare your foreign income or assets in recent years, you can voluntarily correct your tax return(s). This is called the voluntary disclosure scheme.
Last updated on 14 May 2021
Voluntary disclosure scheme
The voluntary disclosure scheme allows you to voluntarily correct previous tax returns. However, you may need to pay a fine if you voluntarily correct a previous tax return. This depends on when you file the corrected tax return.