FAQ
Netherlands

Yes, spouses can file a joint tax return and get a possible higher refund.

The deadline for filing the tax return is 1st of May for the previous calendar year. The deadline for filing the tax return for the year 2023 is 1st of May, 2024.

You can apply for a Netherlands tax refund up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Netherlands tax refund deadlines for previous years:

• tax return for the year 2019 - till the 31st of December, 2024
• tax return for the year 2020 - till the 31st of December, 2025
• tax return for the year 2021 - till the 31st of December, 2026
• tax return for the year 2022 - till the 31st of December, 2027
• tax return for the year 2023 - till the 31st of December, 2028

If you do not file your tax return by the deadline, the tax office will send you a reminder asking you to file it. If your tax return is not filed after the first reminder, you will receive a second reminder.

If you file your tax return after the second reminder, the tax office will fine you €385. A fine may also be imposed for incorrect or incomplete tax returns.

Repeated late filing can result in a fine of up to €5,514 and can also result in the suspension of your benefits. You will also be subject to automatic taxation based on an estimate of your income.

You will need the following documents to file your tax return:

• a taxable income certificate (Jaaropgaaf / Jaaropgaave) from each employer,
• other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
• an EEA document proving local income from your home country,
• ID card / passport,
• other documents proving entitlement to tax credits (child's birth certificate...).

The Jaaropgaaf / Jaaropgaave is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

The EU / EEA form has a unique barcode that the Netherlands tax office enters into the system. Scan forms often have an illegible barcode and cannot be entered into the system. We therefore need the original document.

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 1 ‑ 6 months after the tax return is filed in regular deadline.

If the tax return was filed after the deadline, the process of processing any paying the overpayment can extend up to 3 years after the tax return was filed.

We are able to help you obtain these documents from Netherlands:

• Jaaropgaaf / Jaaropgaave: certificate of taxable incomes,
• U1: it proves the entitlement to unemployment benefits after your return from abroad,
• S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.

The Jaaropgaaf / Jaaropgaave is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Jaaropgaaf / Jaaropgaave form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Jaaropgaaf / Jaaropgaave form from each of them.

To obtain a U1 form, you will need the following documents:

• Power of Attorney (obtained from us),
• payslips or an annual income certificate Jaaropgaaf / Jaaropgaave,
• all employment contracts for the given period,
• other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.

Tax rates for the year 2024:

Taxable income from	Taxable income to	Tax rate
€0	€75 518	36,97%
€75 518	and over	49,5%

These rates apply to employees who have not yet reached state pension age. The rates also include social security contributions.

For more information on the tax rates, see the blog article.

Yes, we can process and prepare your tax return for you in paper form. However, the process is more time‑consuming due to the fact that the Netherlands tax office has to send us all the tax forms. This can take several months.

The Burgerservicenummer (BSN) is a 9‑digit number issued to Netherlands citizens, permanent residents or short‑term workers. Its main purpose is for taxpayers' tax records. The BSN confirms that the employee is legally working.

Zorgtoeslag is a health insurance contribution in the Netherlands. The amount of the contribution depends on your annual income. You are entitled to the Zorgtoeslag if you have:

• 18 years of age or older,
• Netherlands health insurance,
• an annual income of less than €37 496 (the amount applicable to singles in 2024) or €47 368 (the amount applicable to spouses / partners in 2024),
• assets of less than €140 213 (amount applicable to single persons in 2024) or €177 301 (amount applicable to spouses / partners in 2024).

You can apply for Zorgtoeslat up to 1 year back. In 2024, you can apply for 2023 at the latest by 1st of September, 2024.

Once you have applied, the Netherlands tax office will verify your insurance and confirm whether you are entitled or not. The application will be processed when you file your tax return.

Any non‑resident who has grounds for filing is required to file a Netherlands tax return. Please refer to the blog article.

You can also file a tax return voluntarily (if you are not required to file) and get a refund of some of the tax you have paid, as well as claim all legal benefits and allowances.

If you do not file a tax return and you are obliged to file, the Netherlands tax office will fine you.

PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.