The start of a new year isn’t just about New Year’s resolutions, it’s also the time to think about resolving your income tax return. In the Netherlands, the fiscal year runs from January 1 to December 31. Around the first week of February the tax authorities begin sending notifications reminding you to submit your Dutch income tax return. If you didn’t receive an invitation, be sure to double check with the tax authority, as it is your own responsibility to submit your tax return on time. In general, your Dutch tax return must be submitted before May 1. If you submit your return before April 1, then you can expect a tax assessment concerning your return before July 1.
DUTCH INCOME TAX AFTER SUBMISSION
After you have submitted your Dutch tax return, you will receive a preliminary assessment from the tax authorities. In case you were invited by the tax authorities to submit your return before May 1, and you have filed your return before April 1, you will receive notice from the tax authorities before July 1. For returns filed after April 1, you will receive a notice after 10 to 12 weeks. If your tax return was submitted with either a C or an M form, it may even take up to 24 weeks or more.
Initially you will receive a preliminary assessment from the tax authorities, which is based on the tax return, but without being checked by the tax authorities. Once they have checked the return, a final assessment will follow.
DUTCH TAX RETURN EXTENSIONS
If you cannot meet the deadline for filing the Dutch tax return, you can request for an extension. The tax authorities will impose a penalty for late filing, so it is important to keep a close eye on the deadline.