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Questions Foreigners / Non-residents and self-employed in the Netherlands

Belastingconsultancy MVE the right partner for you?
Since 2006 Belastingconsultancy MVE provides tailored advice to foreigners / non-residents who want to work in the Netherlands and to (foreign) companies who are doing or want to do business in the Netherlands. We have a lot of expertise in this area and are familiar with all the specific rules. This way you will get the best advice against competitive fees.

Many clients have already used our services
Already a lot of foreigners / non-residents have hired Belastingconsultancy MVE in the past for assistance with tax related issues. Our qualified tax advisors (academic degree) have a solid background and are interested in the client. Permanent education is part of our policy, which means that our advisors stay up to date. We are specialized in assisting foreigners / non-residents and foreign businesses who want to work and do business in the Netherlands.  Our approach is very personal and direct. Lines are short and we do all we can to find a solution around the client’s needs.

Register of Tax Advisors
Belastingconsultancy MVE is authorised by the Dutch tax authorities (Belastingdienst) to file and complete your tax return by tax forms or electronically. Because of that all your tax forms will be signed by an official and registered tax advisor with an academic degree (master title). Belastingconsultancy MVE is also registered and a member of the (Dutch) Register of Tax Advisors ‘Register Belastingadviseurs’ (RB), this is a brand of quality and professional knowledge of the Dutch tax system and laws. You can always contact us if you need some professional tax advice or wants assistance in filling out tax returns or completing tax forms.

With Belastingconsultancy MVE you have found the right partner. All services are combined in one company. This means we can advise you from different angles. The answers you are looking for can be found on our website. If you can’t find them, just ask. Our knowledge base is constantly growing.

Contact us so you can also benefit of our expertise!

What type of tax forms are available?

There are different types of forms.

P form: tax return for private individuals in the Netherlands;

C form: for foreign residents with income from or certain assets in the Netherlands;

M form: for the year of migration into the Netherlands;

W form: tax return for business owners and freelancers in the Netherlands;

There are also forms which are used to request:

A provisional refund;

A tax allowance.

 What is the tax year in the Netherlands?
The tax year in the Netherlands (for income tax) is equal to the calendar year.

I have not lived or worked in the Netherlands the whole year. Can I claim a refund?
The fact that you arrived in the Netherlands (or left of course) during the year will almost always lead to a refund.

The following reasons can be given:

  • The calculation of the wage tax is based on a (estimated) yearly salary. This is your monthly salary times 12 plus vacation allowance. The payroll administration will use the tax rate which is applicable for the yearly salary. This tax rate may be lower if you worked in the Netherlands less then 12 months. tax credits are also calculated monthly.
  • Every month you will receive 1/12 of the personal tax credit and the tax credit you receive because you earn your own income. sometimes the 30% ruling has not yet been calculated in the salary since the statement was not received at the end of the year.
  • The premium income can be reduced pro rata in the income tax return.

The above doesn’t mean that you automatically receive back all the paid wage tax. Belastingconsultancy MVE can of course help you with the tax return.

I haven’t received a tax return, do I still need to file one?
We receive a lot of questions about the obligation to file a tax return. What are the rules?

The tax authorities will normally send you a tax return when you are in ’the system’ and the wage tax you paid in the past year didn’t cover the income tax which means you may have to pay extra income tax or claim a refund. If you have received a provisional refund then you will always receive a tax return.

There are several reasons why the wage tax may not cover the income tax:

  • Freelance or business income;
  • You receive a provisional refund for mortgage interest;
  • You can claim a deduction for educations costs, paid alimony, mortgage interest etc.
  • Child credits are not included in the salary;
  • Etc.

If you can claim a refund and you haven’t received an invitation from the tax authorities to file a tax return then you can still file a tax return. Belastingconsultancy MVE can assist you with this and prepare a tax return for you. Normally you need a P-form which must be filed electronically. If you came to the Netherlands during the year then an M form is needed whereby ‘M’ stands for ‘Migration’. The M form must be filed on paper. A tax return can be filed for the last 5 years.

The fact that you arrived in the Netherlands (or left of course) during the year or didn’t work the entire year will almost always lead to a refund.

The calculation of the wage tax is based on a (estimated) yearly salary. This is your monthly salary times 12 plus vacation allowance. The payroll administration will use the tax rate which is applicable for the yearly salary. This tax rate may be lower if you worked in the Netherlands less then 12 months.

Tax credits are also calculated monthly. Every month you will receive 1/12 of the personal tax credit and the tax credit you receive because you earn your own income. If you haven’t worked the whole year in the Netherlands you will not have received all tax credits.

If you would like to know whether you can (still) claim a refund please contact us. If you know that you (officially) have to pay extra income tax then you have to request a tax return yourself if you haven’t received one before July 1st of the year after the tax year.

The above means that not everybody in the Netherlands needs to file a tax return. Especially for individuals without children who are in the Netherlands for the whole year and have a normally paid job with no other (negative) income the wage tax is the only tax they pay. If you however earn an income which has not been taxed yet, like freelance income, you may have to pay tax and thus file a tax return.

When can I expect to receive my tax refund?
After filing the tax return, it should take around two or three months for the tax authorities to send you a tax assessment. But because of problems with the computer system, the complexity of tax returns and with the amount of work it often takes a lot more time. Especially the foreign tax office in Heerlen needs a lot of time. If you have the 30% ruling you will fall under the foreign tax office.

Average timeframe for the foreign tax office to deal with tax returns is up to a year. Especially M forms and C forms take a lot of time. An M form is filed when you were not in the Netherlands the whole year, a C form is filed when you were living outside the Netherlands but had income or assets in the Netherlands.

First you get a provisional tax assessment and after a while a final tax assessment. So receiving a provisional tax assessment (‘voorlopige aanslag’) doesn’t mean that the tax authorities agree with your tax return. They just pay you the money.

Unfortunately the foreign tax office often doesn’t cooperate if they are requested to just issue a provisional assessment in advance so that a refund can be received earlier.

If you would like to know the status you can always call the international helpline of the Dutch tax authorities on 0031 (0) 55-538 53 85. However, the only thing they can see in their system is whether a tax return has been received, but they have no idea when it will be processed, unless a tax assessment will be send to you on short notice.

Who can be fiscal partners?
Fiscal partnership relates to married couples, couples living together (partners) or housemates who may determine who declares which amount of certain types of income and deductible items in their tax returns. You may then divide the balance of for example, the deductible expenditure on your owner-occupied property between you and your partner. You may make any division you wish, as long as the total is 100%. The partner with the highest income can, for example, deduct the expenditure. This offers you the largest tax advantage. Couples living together and housemates must meet certain conditions to become tax partners. Are you married? Then you are automatically tax partners.

Are you living together without being married in 2021, and are you both registered at the same address in your municipality’s records? If so, then you are tax partners when you meet one of the following conditions:

  • You have jointly concluded a cohabitation contract before a civil-law notary and you are both adults.
  • You jointly have a child.
  • You or your partner has a child and the other partner has acknowledged the child.
  • You are registered as partners with a pension fund.
  • You are the joint owners of the property that is your main place of residence.

Your tax partnership begins at the time that you are both registered at the same address in your municipality’s records and ends at the time that you are no longer registered at the same address.

What are the benefits of fiscal partnership?
Are you tax partners? If so, then you may divide certain income and deductible items in your tax returns as you wish. You may make any division you wish, as long as the total adds up to 100%. The partner with the highest income can, for example, deduct the expenditure. This offers you the greatest tax advantage. However, in some situations you do not have a tax advantage, but also no disadvantage.

You may choose a different division for every question on income and deductible items. The way in which you divide the income and deductible items may have an influence on the tax and contributions you must pay or are refunded.

Example (year 2021)
Your deductible expenditure on your owner-occupied property is € 5,000. Your gross annual salary is € 75,000. A large portion of your income from employment falls in the highest tax bracket of 49,5%. Your tax partner’s gross annual salary is € 14,000. This falls in the lowest tax bracket of 37.05%. When you apportion the entire amount to yourself, then the tax advantage is 43% of € 5,000 = € 2,150. When you apportion the entire amount to your tax partner, then the tax advantage is 37.05% of € 5,000= € 1,852,50.

Tax partnership is also of importance when you have little or no income, since you may then be entitled to refunds of tax credits. However, this is subject to a number of conditions. For example, you must have had the same tax partner for longer than 6 months and your tax partner must pay sufficient (Dutch) tax.

What types of income and deductible expenditure can be apportioned between partners?
You may divide the following income and the deductible items between yourself and your tax partner:

  • The balance between the income from and deductible items for your owner-occupied property;
  • Deduction when you have no or only a small amount of mortgage on your owner-occupied property;
  • Income from a substantial interest;
  • The shared savings and investments tax base (box 3);
  • Alimony paid;
  • Specific medical expenses;
  • Expenses for a temporary stay at home of seriously disabled children, brothers or sisters;
  • Study expenses or other educational expenses;
  • Expenses for a listed building;
  • Donations;
  • Remainder of the personal allowance for previous years.

You may not divide the following income and the deductible items between yourself and your tax partner:

  • Taxed profits from business activities;
  • Wages, benefit or pension;
  • Public transport commuting allowance;
  • Income received as a freelancer, home help, artist or professional athlete;
  • Ancome from provided assets;
  • Elimony received and other periodical benefits;
  • Expenditure for income provisions;
  • Negative expenses for income provisions;
  • Negative personal allowance.

How is income taxed in the Netherlands? Can you explain the box system?

There are three types of income: the box system
For income tax purposes, there are three types of taxable income, classified into three so-called boxes:

  • Box 1: taxable income from employment and home ownership;
  • Box 2: taxable income from a substantial interest;
  • Box 3: taxable income from savings and investments

The following overview shows the income, deductible expenditure and tax rates pertaining to each box.

Box 1: Taxable income from employment and home ownership

  • Wages (including company car), pension payments, social benefits;
  • Income from other activities;
  • Profits from business activities;
  • Owner-occupied property;
  • Negative expenditure on income Insurance;
  • Negative personal allowance;
  • Periodic benefits.

Deductible expenditure:

  • Employee’s allowance (expenses of commuting by public transport);
  • Deduction of mortgage interest and other deductible expenditure;
  • Expenditure on income insurance: annuities and other premiums;
  • Offsettable losses from employment and home ownership from another year.

Tax rate: Progressive, with a maximum rate of 49,5%

Box 2: Taxable income from a substantial interest

  • Income from shares and profit-sharing certificates that are part of a substantial interest;
  • Income from the disposal of these shares and profit-sharing certificates.

Deductible expenditure:

  • Deductible expenses;
  • Offsettable losses from a substantial interest.

Tax rate: 25%

Box 3: Taxable income from savings and investments

Notional yield (4%) on capital (assets minus liabilities): the income from savings and investments

Deductible expenditure:

  • None.

Tax rate: 30%

Can I deduct my education costs?
If you have decided to follow a course or to go to University, for example to get your MBA these costs can be deductable if the purpose is to get a better job or to make a career step within the current company.

The following costs can be deductible

  • Enrolment fee;
  • Application fee;
  • Costs of exams;
  • Books and other literature;

The following costs are never deductible

  • Your own life support, like housing, food and clothes;
  • Travel costs and costs of staying somewhere else;
  • Costs for a room where you can study including Furniture.

Minimum and maximum amount
Education costs can only be deductible if they are more than € 250 (year 2021). The first € 250 are not deductible (year 2021). The maximum deductible amount per year is € 15.000. If the employer pays or reimburses part of the fees then this part is also not deductible.

The deduction only concerns costs made for yourself or your fiscal partner. Costs made for your children, like university fees or international school fees are never deductible as education costs in your tax return.

For the deduction it is relevant when the costs were paid.

Costs of a Dutch language course are not deductible since these costs are too general. This is only different if the Dutch language course is required to follow additional education.

I will change address. How can I inform the tax authorities? / Submitting a change of address
For private (resident) individuals you do not need to submit a change of address to the tax authorities. If you change address, you notify your municipal authority. The tax authorities use the municipal authority’s data, and is thus automatically updated on your change of address. If you wish to use a postal address that is not the same as your home address, you need to send a letter to the tax office that handles your tax affairs.

As a business owner, you must notify the Chamber of Commerce of your change of address. The Chamber of Commerce will forward the information to the tax authorities. It is possible that you have a postal address that is not the same as the address where your business is located. In some cases the tax authorities do send post, such as a final notice or user name and password, to your business location

If you are a client of Belastingconsultancy MVE please also inform us about your change of address.

How long do I have to keep my financial administration? / Period of retention of documents
For private (resident) individuals the law does not officially state how long the administration should be kept. So it is not determined how long for example pay slips and bank statements must be kept. But because the tax authorities can call in additional tax for the last 5 years it would be wise to keep these documents for 5 years.

After you have filed the tax return the tax authorities can ask for more information about a certain tax deduction you claim. They can require proof of payment of the deducted amount. If you don’t have the relevant invoice or bank statement anymore the tax authorities can refuse the deduction.

Companies, freelancers, entrepreneurs are legally obliged to keep their administration for a period of 7 years. This period starts at the moment that the documents don’t belong to the annual administration anymore (normally on 1 January of the next year, unless a different accounting year is used). The entire administration including all bookings and related invoices and receipts must be kept.

I want to sell a property which I own. Will I have to pay capital gains tax?
In the Netherlands there is no capital gains tax for individuals. If you sell your property with a profit, this profit will remain tax free. The same if you sell your car and anything else.

It becomes different if your activities can be seen as a business. In that case the profit is taxable. There is a grey area between acting as an individual and as a business. This depends on the amount of work you do related to the property and to specific knowledge you may have about selling a property. Owning ten properties can still be seen as an investment, but if you spend a lot of time yourself on the maintenance of the properties and on renting it out the activities can be seen as more than normal investment management. So it depends on the actual circumstances how the income will be treated, but if you have only one or two properties you should not have to worry about capital gains tax.

How can I start a business in the Netherlands ? (Information about becoming self employed)

You have a great idea and you would like to exploit it commercially. But what needs to be done for this? Whether you want to provide a service or sell goods you wonder what the tax man will want from you. The red tape seems enormous. But if you arrange everything the right way you will see that you can focus on doing business instead of worrying about your administration and tax obligations.

When you have worked out what you are going to do, who your clients will be, how much you are going to charge etc. you can start your activities officially. You can make a business plan but this will only be for your own interest if you don’t need external financing. On our website you will find more information about the registration procedure, consequences for income tax and VAT/BTW and the independency question.

In the Netherlands registration in the trade register of the Chamber of Commerce is compulsory for every company and almost every legal entity. In general freelancers are also obliged to register, unless the activities are extremely limited.

Important is then that your activities are registered with the tax authorities who will provide you with the relevant tax numbers and send you the applicable tax returns. As a freelancer you will already have a BSN (called sofi-number in the past). If you won’t have employees the tax authorities will only have to give you a VAT/BTW number.

Make sure you have the required diploma’s and permits. If you provide a service it’s normally not required to have specific diploma’s. But in certain situations there may be an exception. Important is though that you have a legal right to stay and work in the Netherlands. If you are not an EU citizen there will be certain requirements which must be met in order to gain a residence permit as a freelancer.

Income tax
Freelancers are charged income tax on their income. The three categories of income tax are:

  • Business profits: if the tax authorities consider you to be self-employed, you can declare your

freelance income as business profits. You are eligible for self-employed persons’ tax allowances.

  • Freelancing as a secondary activity: Income from work which cannot be considered either as salary or as business profits is known as income from other activities.
  • Salary from employment contract: if you have an employment contract, the client (= employer) deducts income tax from the freelancer’s salary and pays this to the tax authorities. The tax authorities use four criteria to determine whether you are self-employed: independence, sustainability, profit motive and the number of clients.

Relevant to determine whether you are employed instead of self employed are for example:

there is a relationship of authority between the client and you (or the work is done in the client’s office, you have an email address of the client etc.) the client gives (specific) instructions with respect to your work the client pays wages during holidays or during illness you have only one or two clients, or one big client for which the majority of the time is spent besides one or two (very) small clients

We assume that the income is treated as business profit or income from other activities. The freelance income will have to be declared in your annual income tax return, so for this there is no separate tax number or tax return required.

The administration will be the basis also for your income tax return which will be filed after the end of the year. In this income tax return the applicable tax credits can be claimed too. The most important requirement to claim a tax credit is that you have worked at least 1,225 hours for your business in the calendar year. This includes direct working hours but also hours you spent on traveling, market research, administration, education etc. The first year it might be wise to keep an administration of the hours spent, especially if you also have a paid job besides your freelance activities. Once you work a full year and make a decent turnover the tax authorities won’t doubt anymore that you worked 1,225 hours for your business. Besides the general self employed tax credits there are also specific tax credits for which different rules apply. Some expenses can be claimed as business expenses. You can think of costs related to for example:

  • Advertising;
  • Travel;
  • Communication (phone, internet, postage);
  • Registrations;
  • Equipment;
  • Services hired from third parties;
  • Etc.

Difficulties concern usage of your own car and a home office. If you use a car you can decide to keep it in private and claim business kilometers against 19 cents per kilometer or you can put the car on your business balance, claim all the costs and make an adjustment in your income tax return for the personal use. Which option is more beneficial depends on your specific situation. Then there is the question whether you are allowed to work from home or need an external office. As long as you won’t have a lot of clients visiting you the municipality will not bother that you workfrom home.  But still if you have clients visiting you an external office could be a wise decision, not only because the costs of such an office are tax deductible. The costs of an office at home are not deductible unless there is a separate entrance from outside and the office has separate facilities.

VAT/BTW Anyone who practices a profession independently is considered to be self-employed for the purposes of VAT/BTW.
Depending on the expected turnover and profit the tax authorities will determine how often you will have to file a VAT/BTW return and whether they will send you a provisional tax assessment for income tax. That’s why it is important that the estimates which are made during the registration are accurate. When the tax numbers are provided by the tax authorities you will also receive the first VAT/BTW return(s) for the past period. Normally a VAT/BTW return must be filed every quarter, in case of high turnovers this may be changed to monthly. If the turnover is very low every year it can also be changed to annually.

The first VAT/BTW return will have to be done on paper. In this VAT/BTW return you can claim back the VAT/BTW charged to you on expenses made before you registered your activities. The expenses must have been made with the intention to use the goods/services for your freelance activities. So if you bought a computer 6 months ago which you used to do market research before starting as a freelancer, then the investment in the computer can still be treated as a business expense.

After the paper VAT/BTW return has been filed the tax authorities will send you a VAT/BTW assessment confirming the amounts you declared. It is important that the VAT/BTW return is filed before the deadline and that if you have to pay an amount that you also arrange payment a couple of days before the deadline. The tax authorities are very strict concerning VAT/BTW.

You can be fined for filing late and for paying late. Fines start at 1% and go up every next time with a certain maximum. Filing and payment must be arranged before the end of the month after the end of the quarter. So you have one month to arrange everything. If you don’t file the tax authorities will estimate an amount which will normally be much higher than it really should be. The following VAT/BTW returns must be filed online using a digital ID and password which you will get from the tax authorities. If we arrange the filing of your VAT/BTW return we will use our own digital signature instead. You will have to charge VAT/BTW on the invoices you send to your clients. A business client will be able to deduct this VAT/BTW in their VAT/BTW return again but an individual client won’t be able to do this. The VAT/BTW rate is 0%, 9% or 21% depending on the goods you sell or the service you provide. General VAT/BTW rate is 21% though. If your clients are outside the EU it may be possible to send an invoice without VAT/BTW. For ecommerce special rules apply.

The invoice must (in general) contain certain information like date of issue, invoice number, full name and address of you and your client, description of the goods sold or the services provided, the charged amount excluding VAT/BTW, the VAT/BTW rate, the VAT/BTW amount, the total amount and in EU situations your VAT/BTW number and the client’s VAT/BTW number and also your Chamber of Commerce number. To be able to file the VAT/BTW returns it is important that you keep an administration and save all the invoices you receive and send to your clients. VAT/BTW can only be claimed if you have an invoice showing the VAT/BTW amount, for income tax it is enough that the payment can be proved. It is advised that you use a separate bank account for your freelance activities. This way you can keep all business related transactions separate from your personal situation. This will make it easier to keep an administration and may prevent that the tax authorities want to see all your bank accounts during an audit. There is no obligation to have any information or document certified by a registered accountant.  You can deal with the administration yourself or ask us to assist you.

Income and expenses will have to be declared in the quarter in which the invoice is sent. The real payment date is not relevant. So if your client pays in the next quarter you still have to declare the VAT/BTW in the current quarter. This means there is a liquidity risk. Keep that in mind when you invoice a client, although you should invoice a client before the 15th of the month after the month in which the goods were sold or the service was provided.

Make sure you register your activities and keep a proper administration. If you don’t feel comfortable to do it yourself, you can hire Belastingconsultancy MVE to arrange this for you. This way you can prevent a lot of discussions and problems and it helps you focusing on your freelance activities.

About Belastingconsultancy MVE
Belastingconsultancy MVE was set up in 2006 and has grown to a fully licensed tax firm. Our tax advisors have a solid background and are interested in the client. Permanent education is part of our policy, which means that our advisors stay up to date. We are specialized in assisting foreigners / non-residents and foreign businesses who want to work and do business in the Netherlands.  Our approach is very personal and direct. Lines are short and we do all we can to find a solution around the client’s needs. By focussing on the international tax advice we can keep our knowledge high, the procedures clear and the fees reasonable. Due to our client base all our outgoing correspondence like tax reports, annual accounts, etc. are prepared in English. Specifications are provided so that you can see exactly what we have done and what the result will be.

Contact details:
Belastingconsultancy MVE
Julianalaan 66
3761 DG Soest
Phone:   +31 (0)88-5550666
Website:   www.belastingconsultancymve.nl
Email:     info@belastingconsultancymve.nl

Do you need a professional diploma or permit?
In certain sectors you need to obtain permits and diplomas before you can start a business

Establishment requirements (formerly level C)
The Bedrijfstechniek business diploma is required for more complex businesses which place extra demands on the entrepreneur. Examples are:

  • Food products (bakers and confectioners, butchers, fishmongers and poulterers)
  • Construction (building contractors, civil and utility construction, masons, demolition companies, carpenters, civil, soil and hydraulic engineering)
  • Installation sector (electromechanical installation businesses, gas and water fitters, plumbers, central heating, air-conditioning and cooling companies, greenhouse heating)
  • Automobile sector (car dealers, garage and body work businesses, agricultural machinery, motorcycle dealers and panel beaters).

Under the ‘Vestigingswet’ (Establishment of Businesses Act), you do not need any specific knowledge of the field in which you exercise your profession. The Act assumes that the entrepreneurs have or will obtain the necessary professional knowledge and expertise in order to guarantee the quality of their products or services. Banks do often set conditions related to professional knowledge when giving loans.

There is one exception to the above list: bakers, butchers and electromechanical installation businesses have to obtain a Vaktechniek professional diploma as well as the ‘Bedrijfstechniek’ business diploma.

Knowledge of the professional discipline is essential for entrepreneurs if they wish to be recognized as professionals by their colleagues. Branch organizations run a number of courses.

Is the freelance or self employed situation defined on the basis of a number of factors?
Social security agencies such as the UWV evaluate the independence of freelancers on the basis of the actual circumstances. For example:

  • The scope of the work;
  • The number of clients;
  • The level of turnover;
  • The presentation to the outside world.

If you work as a freelancer and are considered to be self-employed, the client does not have to deduct social security premiums from your freelance payments. If you are not considered to be self-employed, the client does have to deduct social security premiums.

Labour law
The freelancer is in paid employment if:

  • He performs work in person in a certain period;
  • The employer is obliged to pay salary;
  • There is a relationship of authority between the client and the freelancer;
  • II the freelancer is in paid employment, he is entitled to rights under Dutch Labour law such as protection from dismissal and the minimum wage

Tax legislation
Freelancers and entrepreneurs have to pay turnover tax and income tax. If you work as a freelancer and are considered to be self-employed, the client does not have to deduct wage tax from your freelance payments.

Turnover tax (VAT/BTW)
Anyone who practices a profession independently is considered to be self-employed for the purposes of turnover tax.

Every quarter a VAT/BTW return must be filed. VAT/BTW is very complex. We can help you with taking care of your VAT/BTW obligations.

Income tax
The tax authorities use four criteria to determine whether a freelancer is self-employed:

  • Independence;
  • Sustainability;
  • Profit motive;
  • Number of clients.

Freelancers are charged income tax on their income.

How can I pay a tax assessment from the Dutch tax authorities?
Payments to the tax authorities can be made to the payment administration of the tax office in Apeldoorn (‘Belastingdienst Apeldoorn’)

IBAN-number: NL86INGB0002445588

BIC/Swift-code: INGBNL2A

When you make a payment do not forget to mention the correct amount (so including all possible costs) and the payment number (‘betalingskenmerk’). The payment number is mentioned on the check (‘accept giro’) which is attached to the tax assessment.

If it doesn’t work out at least mention the tax assessment number (‘aanslagnummer’) which you will find on the tax assessment. This is the number which starts with your tax number followed by a capital character and some numbers. Provide as much info as possible. If the tax authorities can not match your payment they will put it aside for later investigation and continue with the collection procedure.

Please Note:
The material contained on this website is not intended to be advice in any particular matter. No reader should act on the basis of any matter contained on this website without considering appropriate professional advice. Belastingconsultancy MVE expressly disclaims all and any liability to any person, in respect of anything and of the consequences of anything done or omitted to be done by any such person in reliance upon the contents of the information on our website.


Belastingconsultancy MVE is registered and a member of the (Dutch) Register of Tax Advisors ‘Register Belastingadviseurs’ (RB), this is a brand of quality and professional knowledge of the Dutch Tax system and laws.

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