Belastingdienst statute of limitations - what is the penalty for not filing a tax return in the Netherlands?

author: Maciej Wawrzyniak31 August 2023
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If you have worked in the Netherlands, you are probably aware that the tax authorities there require all persons earning income in the Netherlands to submit an annual tax return. If you are legally employed, your employer will make tax contributions, which you are entitled to claim back. How much time do you have to submit your return? How long do you have to file your tax return? Are there any financial penalties for late submission? If you are concerned about these issues, please read our blog post.

Can a tax return from the Netherlands be time-barred?

According to the current law, in the Netherlands it is possible to make a settlement up to 5 years back. With the expiry of this time, the tax years become time-barred. If you have not yet done so, you will lose the chance to receive a refund of Dutch tax on overpaid advance payments.

If you have a debt to the tax authorities, you must expect the Belastingdienst to claim the money owed and there is little chance that the case will be time-barred. Before that time has expired, the Belastingdienst has the right to call on the taxpayer at any time to pay the amount owed or to submit an account.

What can happen if you do not file your Dutch tax return?

If you do not comply with your obligation to the tax office and do not file your tax return, you will receive a Herinnering aangifte, which is a reminder to file your return with information about the consequences.

The next step the Dutch Tax Authority will take is to send you a letter called Aanmaning aangifte, which again reminds you to settle your Dutch income and informs the taxpayer of penalties ranging from EUR 369 to as much as EUR 5278.

Disregarding the above notifications will unfortunately force the Belastingdienst to take the final step - the Aanslag verzuimboete is a settlement made by the office with information about the correspondingly high penalty. The verzuimboete is a penalty that can be imposed for: total failure to submit the required documents, late submission, incorrect or incomplete tax returns.

Banner angielski aangifte

What penalties can the tax office impose?

If you are in arrears with any surcharges that result from your settlement with the Dutch Tax Authority, you can expect to receive an Aanmaning - i.e. a reminder calling for payment. Upon receipt of such a letter, the full amount must be paid within 14 days of the issuance of the notice. This will incur additional costs: if the amount owed is less than €454, an additional €7 will have to be paid; if it is more than €454, the Belastingdienst will charge €15 for sending the notice.

If you do not pay the amount due by the deadline set in the Aanmaning, a payment order will be sent from the Belastingdienst. Those notified by post or by bailiff only have two days to pay their debt to the tax authorities. When an enforcement notice is served, the cost incurred depends on the amount owed.

  • debt up to €90 - an additional €39,
  • debts of 90 euros and above - an additional 39 euros for the first 45 euros of the debt and an additional 3 euros for each additional 45.

The maximum cost incurred can amount to €11,473.

When do you have to file a tax return in the Netherlands?

As you can see, it does not pay to procrastinate and it is worth paying all the formalities to the authorities in good time. If you have undertaken legal work in the Netherlands, you are required to submit your tax return by 1 July following the tax year in question.

If you are not resident in the Netherlands, you must settle your tax with the Belastingdienst when:

  • you have received a letter of Aangiftebrief - this means that the Dutch Tax Authority has indicated that you are obliged to submit your annual tax return by the deadline, regardless of whether you are entitled to a Dutch tax refund or face a surcharge - disregarding the summons carries a financial penalty of up to €984,
  • you are due a Dutch tax refund of more than €15,
  • you have to pay a surcharge on your income tax of EUR 46 or more.

How can you settle your Dutch tax?

In order to make sure that you don't face any unpleasant surprises from the Dutch tax office, you need to take your Dutch income settlement very seriously. Fortunately, you can use the help of specialists - contact us and use our state-of-the-art Dutch tax return application. Using Aangifte, you will handle all the formalities without leaving your home - completely online. You can also get help from a dedicated advisor. Enjoy your high tax refund today - feel free to contact us.

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