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.

Voluntarily correcting your tax return

You can voluntarily correct your tax return with the Tax and Customs Administration. You can use the form Reporting voluntary correction (in Dutch).

Laws and regulations (in Dutch)

General Law on State taxation, article 67n

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