In the event you have tax deductible costs each year, such as the mortgage interest deduction, then it is very well possible the tax office is paying you up front the refund already in monthly installments. But how does it stop?
Your first reaction might be that you do not want it to stop, if that is the case, this article is not for you. But for the persons that no longer own a house in the Netherlands for which the mortgage interest can be deducted, or persons that already left the Netherlands, it is important to stop the refund being paid. The reason is that you have to pay back to the tax office the too much received refund at the end of the year.
The above applies also to double house owners of which one is being rented, or has been for sale for more than 24 months. The mortgage interest is then no longer deductible, if it was deductible in the first place.
The preliminary refund is stopped by filing a digital form with the tax office. If filed bluntly, then everything you received in 2014 needs to be repaid. But if you are entitled to some of the refund, then you have to file the form gentile.
The monthly refund payment stops automatically if you have not filed your tax returns. Then the tax office also sees no reason in paying to you the monthly refund. Actually, the tax office will then reclaim what has already been paid to you in full for the year for which not tax return has been filed.