What are the income tax deadlines in the Netherlands. An obvious question for the Dutch, but if you just arrived in the Netherlands, it is not that obvious.
What are the income tax deadlines in the Netherlands
In the Netherlands the old deadline was April 1 Foolsday, not sure why, but the deadline has moved to May 1. That implies, you are to file your income tax return before May1.
However, the Dutch tax office also would like to encourage you to comply hence they have following offer. If you file before April 1, you get your money back before July 1.
We like to add to that slogan: if you file after April 1, only God knows when you get your tax assessment. Can take two years.
Who files his or her tax return early, before April 1 you wonder?
The answer to that question is connected to the Dutch tax system. We offer the Dutch who own their home that is their main residence a tax deduction on the costs related to the loan taken out to purchase the house. The so called mortgage deduction. Some receive that refund on a monthly basis, based on estimates. Others claim back once a year and see that refund as an extra incentive for holiday spending. Some have a combination. A low estimated monthly refund and then the balance is paid out via the income tax return.
In the above situation, it is good to live up to the April 1 deadline. As then before July 1 you have your money back. And as this is important for both you and the Dutch tax office, the Dutch tax office is living up to their promise.
Who would file before April 1 that needs to pay tax?
You might wonder who will ever chose to file before April, get their tax assessment before July 1 when they need to pay. Maybe it is better to file after April 1 before May 1, then you get your assessment later.
We understand the logic, as you have them more time to earn again the money to pay for the tax. However, the moment you learn the Dutch tax office charges interest, you soon learn that postponing the tax assessment only results in more interest.
income tax deadlines – No invitation to file – do you have a deadline?
Yes you do. You ought to know the law is the line officials like to use. Believe me, most Dutch also do not know the law. But that line enables the Government to enforce. What does it imply, you ought to know the law? It implies that the tax rules dictate that your deadline is to file the tax return not later than 14 days after May 1 if you are aware you need to pay tax, but you have not been invited to file.
You are not invited to file if the Dutch tax office has not received signals you need to file. For example you purchased your home in the Netherlands that is your main residence cash, no loan. Or you did take out a loan, but you make no effort to get a refund up front. Then there were no signals, but you have the obligation to report that property.
There are many examples, for instance your worldwide assets exceed the threshold. Or you received income from abroad, which the tax offices in the world communicate among each other actively.
US national with US deadline
A very common situation is that of the US nation pushing us to file the Dutch tax return in time, even when no tax is to be paid or reclaimed. The cause for that push is the US deadline of April 15 and that US tax return can only be done for residents in the Netherlands, after the Dutch tax return was done.
Migrant income tax return
The moment you move country, either into the Netherlands or out of the Netherlands, you are a migrant tax payer. The Dutch tax office is slow on inviting migrants to file their income tax return. Around August to September those invitations are send, then the deadline is set in the invitation.
Not being invited, does not equal not being able to file. You can already connect to us to have your migrant income tax return processed, as often that results in a refund. Maybe that is also the reason why the tax office invites you late.
Maximum of 5 years back
The last deadline of this article is also the final deadline. The final deadline is that you cannot file further back than 5 years. It is now 2023 and then you can file 2022, 2021, 2020, 2019 and 2018. The 2017 tax return you cannot file anymore.
Who wants to go back in time? Those who discovered that study costs deduction is to be done in the year the costs were actually paid, not in the year the first income after study was earned. Or those who came to knowledge that in their migration year, some time ago, they could file the migration income tax return and get tax back. They had not received an invitation. Multiple reasons.
Tax is exciting
We think tax is exciting. Filing your income tax return is what excites us. We will be please to assist you whether a simple tax return so you can file your US tax return. Or your migration income tax return. If you file normally your own tax return, but this year you purchased a home and you like one year of assistance, we will be pleased to assist you as well.
