Income Tax

Anyone who receives income in the Netherlands (salary, pension, support fund, student job, interest) is obliged to pay income taxes.

For some forms of income, like salary, your tax is already deducted by your employer and paid to the National Tax Office (Belastingdienst). For other forms of income this is not the case. Your final Income Tax obligation is determined on the basis not only of how much money you make, but also on how much you have worked. Additionally there are many tax exemption rules, e.g. if you work part-time, for health care, syudy expenses, if you have kids etc.

For this reason the Tax Office requires that everyone in the Netherlands (incl. all employees in the Netherlands) submit their taxes once per year. The deadline for this is May 1st, but it is possible to do the submission after this as well. If you submit your taxes before May 1st, you will receive notice from the Tax Office about your final tax obligation before August 1st.

Because many exemptions are not taken into account in the taxes your employer is paying for you, it may very well be the case that you are entitled to a refund. If you work part-time this is usually the case, and it is almost always the case for students and couples as well.

You are obliged to fill out a tax return only if you have received an invitation or if you have non-salary sources of income. You may file voluntarily if you are entitled to a refund

Did you know that

  • 70% of Dutch inhabitants forgets to claim their tax refund, accounting for a total of 30 mln euro of unclaimed refunds; 250 euro per person on average.
  • that 85% of the customers we file tax declarations for is entitled to a refund.

Some important tips

  • The Dutch tax year runs from 1 January to 31 December.
  • Mail from the Tax Office always comes in a blue envelope with ‘Belastingdienst’ on it.
  • If you work in the Netherlands, your wage tax based on your salary is already paid to the Tax Office by your employer.
  • Your employer will usually make sure that by February of the next year you receive an annual income statement, which you need to file your taxes.
  • For income other than salary filing your taxes if your own responsibility.
  • You are legally only obliged to file your taxes if you receive an invitation from the Tax Office to do so. , or if you have non-salary income. If you don’t, you may file your taxes if you want, but you are not obliged to. Often in the first two or three years of your stay in the Netherlands, the Tax Office may not yet send you an invitation.
  • Even if you did not receive an invitation, you may want to file your taxes because you may be entitled to a refund.For income other than salary you will have to file and pay your taxes yourself.

The national deadline for handing in your tax forms is May 1st

  • Once you have filed your taxes once (even if you did so voluntarily), you will be expected to continue this every year.
  • Refunds are very likely if you make little money (like student income), if you are part of a couple (in fiscal terms), and if you have worked in the Netherlands only part of the year.
  • The official deadline for handing in your income tax forms is May 1st. If you stick to the deadline, your declaration will be processed before August 1st and you will receive a reply by then. If you don’t hand in your forms by May 1st, the Tax Office will take longer to process them. You may hand in your income tax forms until 5 years after the deadline.

Important tax-related terms

BelastingdienstTax Office
aanslagassesment
toeslagallowance
belastingaangiftetax declaration
aangiftebriefinvitation
voorlopige aanslag inkomstenbelasting (IB)provisional income tax assesment
studiefinancieringstudy finance
jaaropgaafannual statement
zorgtoeslaghealthcare allowance
huurtoeslagrent allowance
aftrekpostendeductibilities
zorgkostenhealthcare costs
hypotheekrentemortgage interest payments
giftendonations
studiekostenstudy expenses

For highly skilled workers: Under the 30% ruling you can opt to be treated as a non-resident taxpayer. This results in not having to pay income tax on income savings and investments abroad.

The 30% tax facility for highly skilled workers

Highly skilled migrants and scientific researchers may be eligible for an advantageous income tax regulation known as the 30% facility. This means 30% of income is entirely free of tax for a certain period of time. This 30% allowance is meant to cover the extra costs incurred as a consequence of living abroad (so-called extra territorial costs). The purpose of this facility is to attract highly skilled professionals to the Dutch labour market.

An application for the 30% ruling must be made by the employer and the employee, and is case specific. The main criteria to be eligible for the 30% tax facility are: salary level, education level and relevant work experience.

Hence this facility does not apply to student jobs in the Netherlands.

Get help with your tax return

Jules has a few different ways (some for free, some paid) to help you with your tax return.

1. Information seminars about the Dutch tax system

A few times a year, Jules organizes special information seminars about the Dutch tax system. A registered and experienced tax lawyer will explain the set-up of the system, special rules for foreigners, and prepare you for letters you might receive during the year. These seminars are useful to get an idea of the overal system, and what set of rules applies to you.

The seminars always take one hour and are entirely for free. All seminars take place at the Jules Office. All seminars are followed by a Q&A session for more general questions, and a personal consultation hour to meet with the tax consultants about your particular situation.

Agenda – Seminar: the Dutch tax system

13th of April18:00
18th of April17:00
26th of April18:00

Everyone is welcome to attend these seminars. It is not mandatory to register beforehand, but in order to make sure we have enough seats, we do appreciate registrations.

Official helpline

Want to call the official offices yourself?

T: 0031 555 385 385 

(Calling from the Netherlands: (055) 5 385 385)

  • Press 2 (for the English menu.)
  • Press 1 (for benefits | 2 is for other questions.)
  • Keep your BSN number* at hand. You will be put on hold until someone is available to help you.

Monday through Thursday: 8.00 – 20.00 hours.
Friday: 8.00 – 17.00 hours.

*BSN or burgerservicenummer is the Dutch national identification number.

2. Personal consultations (and walk-in) hours

You may prefer a personal consultation with one of our tax consultants. This is also possible. For this we organize walk-in sessions at various moments during the year (and more intensively closer to May 1st) during which you may either just walk in or reserve a time-slot with the tax consultant in advance.

The personal consultations are also for free.

Agenda – Walk in hours for personal consultations

No upcoming walk in hours

If you cannot make it to one of the scheduled hours, no problem. We will be happy to schedule a personal appointment for you that fits your agenda. This is also for free.

3. Filing your taxes for you

Our tax consultants can also file your tax declaration for you. You can do this online, or in person, during one of the walk-in hours or a private appointment with the tax consultants.

To do your declaration for you, they need your ID documents, and your income statement(s), along with a couple of other documents which may, or may not be applicable to you. In order to make sure we have the right documents, please find below a form which states what you might want to take into account. The form is also an ‘order form’ by which you allow us to do your taxes for you. On the form you tick off the documents that are relevant to you, and sign at the bottom.

You can submit the checklist, along with the relevant forms, in one of the following ways:

  • Send your file by email to support@jules-services.zendesk.com.
  • Hand it the file in hard copy at the Jules office, or send it by mail. The office address is Jules Maastricht, Bouillonstraat 12, 6211 LH Maastricht. Our opening horus are 10:00-17:00 hr on weekdays but if you want to come outside of those hours, just let us know and we’ll be here.
  • Bring the file (and additional questions you may have) to one of the walk-consultations or to your private appointment with our tax consultant.

The tax consultants at Brother Consultants will process your application. First they will identify whether you need to actually send in your tax forms, and whether you are entitled to a refund.
Once your taxes declaration has been completed, Brothers Consultants will get in touch with you to confirm and give his idea of what you can expect in terms of refund (or not). If the consultant has any questions while working on your submission, he will be in touch with you directly.

Within approximately 6-10 weeks after the submission of your tax papers, the Tax Office (Belastingdienst) will be in touch with you by a letter to confirm your final tax obligation. Depending on the moment of filing this period could take up to 2 years.

The costs for this service are listed below. Please note: if you are a couple, you need to file two tax declarations at once. You will have to pay twice the charge. Also note that these charges apply per year for which we file your paperwork. If you want us to file 2013 and 2014, you pay twice the charge.

TypeRegularJules Member
Student / PhD55,0049,00
UM staff75,00
69,00
Other135,00125,00