Rental tax declaration

Rental tax declaration must be submitted before September 30, 2013

Why should you do a rental tax declaration?
If on January 1, 2013 you were in possession of more than 10 rental properties then it is possible that you will be required to submit a rental tax declaration. The rental properties which fall under the rental tax declaration are those which are rented out for €681.02 or less per month.

Invitation
If you have received an invitation to submit a rental tax declaration then you have until 30 September 2013 to file and pay the liable charges. If you are not liable to pay anything but you have received an invitation to file, then you still must file a declaration before 30 September 2013.

Declaration for entrepreneurs
Entrepreneurs complete the declaration on the secure section of the tax office’s website. The declaration form can be found under ‘Overige formulieren’ and select ‘Aangifte verhuurderheffing 2013 voor ondernemers’.

Declaration for individuals
Individuals who must file the declaration can do this with help from DigiD. They can log in on the following link. Aangifte verhuurderheffing 2013 voor particulieren

Copy of declaration and confirmation of receipt
A copy of the declaration will not be sent to you by the tax office. A copy of the declaration can be made at the time the declaration is completed. After filing, a confirmation of receipt will appear on the screen. You can also print this out. We advise you to print copies of both the completed declaration and the confirmation of receipt to keep in your file.

If you live or are based abroad
If you live abroad or the business that the rentals are run by is based abroad you must still complete a landlord charge declaration.

No invitation?
If you think that you have to file a declaration but have not received your invitation from the tax office then you should contact us. We can advise you on the appropriate steps to take.

If you do not file
If you fail to file the declaration or the amount you have declared is too low, then an additional assessment with penalties may be imposed by the tax office.

Source: belastingdienst.nl