Certification Of Tax Returns In The Netherlands

Every person or legal entity that receives an income from the Netherland must pay taxes on the specific income to the Dutch government. The tax authorities send out the invitations to file a tax return from 1 March each year (deadline 1 May).  There are different types of forms that can be completed according to the status of the taxpayer in the Netherlands.

They can receive either:

• An P form : tax return form for private individuals 

• An C form : tax return form  for foreign residents with income from the Netherlands 

• An M form: tax return form  for the year of migration 

• Business owners and freelancers living in the Netherlands use the P form (there is no separate O form)  

Individuals

There are certain situations when a taxpayer in the Netherlands may qualify as a qualifying non-resident taxpayer (at least 90% of income taxed in the Netherlands; the option to be treated as a resident was abolished in 2015), in which case they are granted with tax deductions and credits for their whole incomes. This status means that this particular group of people, who live in the Netherlands, must pay Dutch income tax on their entire income, even if that income comes from abroad.

Non-resident taxpayers are people who live outside the Netherlands but receive an income from this country, and they are taxed on that specific part of their income directly related to the Netherlands.  They are notified about the necessity of filling tax return documents by receiving either an invitation, a C Form or if they know that for the previous year they earned an income related to the Netherlands for which they owe €58 or more (2025 return). Also, non-resident taxpayers need to file a return in the Netherlands if they expect to receive a refund of €19 or more (2025 return). Taxpayers who live in the Netherlands for only part of the year don’t have the option of the regular return form: they must use the M Form, which can also be filed online via Mijn Belastingdienst.

Businesses

Businesses in the Netherlands can fill in returns for different types of taxes they pay, like VAT taxes, corporate tax, wage tax, and, of course, income tax for individuals and freelancers. 

After registering the business to the Chamber of Commerce, the tax authorities will determine what types of tax returns the investor must fill in and when. The corporate tax return must be filed in the Netherlands on an annual basis, whereas the VAT a return must be filed every month, quarter or year, depending on the size of the business. It is also required to fill in periodic wage tax returns if the respective company has employees. 

Please contact our team of professional accountants in the Netherlands for more details on this topic and a personalized and detailed offer that will offer you the most suitable services for your business.