Tax return 2012
If you have received a 2012 tax return form from the tax authorities you must submit your 2012 income tax return. The tax return forms are usually sent over the period from mid-January to the end of February 2013.
If you do not receive a tax return form, but you expect that you have underpaid tax for the year, or you expect that you will receive more than € 14 back, then you also need to complete an income tax return.
Did you move to or depart from the Netherlands in 2012, and did you work during your time in the Netherlands? Then you may have paid too much tax. You can request for the overpaid tax to be refunded by completing the 2012 income tax return. You have until 31 December 2017 to request for the 2012 overpaid tax to be refunded.
July 1st deadline
If you are a non-resident taxpayer you must submit your tax return before 1 July 2013. You will receive a provisional assessment in the course of 2013.
Is your tax return submitted before April 1, 2013? Then you will receive a provisional income tax assessment for 2012 by 1 July 2013 and possibly a provisional health insurance assessment. The provisional assessment states how much tax you will pay or receive. The preliminary assessment is based on the details you have provided. Once we have verified your information you will receive the final assessment for 2012. We will also check whether you have to pay tax and national insurance in 2013 based on your 2012 tax return. If so, you will receive a provisional assessment 2013.
Tax return not submitted before July 1?
If you are unable to submit your tax return before 1 July you should request a deferral. If you do not request a deferral and you are too late with submitting your tax return, you may be fined.
Foreign income: in which country is the tax paid?
If you live in the Netherlands you must indicate your worldwide income in your tax return. Your worldwide income includes any non-Dutch income (eg employment or assets abroad).
Opt for resident taxpayer status
Do you live outside the Netherlands but earn income from the Netherlands? Do you have assets in the Netherlands? Have you not lived in the Netherlands for the entire year? Then you can choose to be treated as a resident taxpayer, i.e. as if you have lived in the Netherlands for the entire 2012 tax year. If you choose of this option, you must also declare your worldwide income in the Netherlands.
Deduction to avoid double taxation
Although you must declare your non-Dutch income in the Netherlands, this does not mean that you will always have to pay income tax over this income in the Netherlands. If the right to levy taxes is assigned to a country other than the Netherlands on the basis of international regulations, you are not liable for tax on that income in the Netherlands. To avoid paying income tax in multiple countries, you can receive a deduction on the amount of tax liable in the Netherlands. This is called the “deduction to avoid double taxation”.
Late, incomplete or failed submission
What happens if you are late with submitting your tax return, or if you fail to submit the return entirely depends on your personal situation. If you have received a tax return form but have not submitted the return on time then you are then at risk of a fine. If you are required to complete a tax return but have failed to submit this on time, then an estimate of your income is made by the tax office. You will receive a fine in addition to the tax assessment. You will also receive a fine if you deliberately submit an incomplete or incorrect return.