The Netherlands was a conduit for 23% of corporate investments that ended in a tax haven, a team of researchers at the University of Amsterdam concluded. There is a large difference between your gross salary (bruto salaris) which includes tax, and your net salary (netto salaris), after tax is deducted. If you are employed by a company then your income tax will be withheld from your salary by your employer, this is known as wage tax (which is contained within payroll tax). You can do this via the BelastingTelefoon or the Belastingdienst website (you'll need your DigiD). As both rates have come down, a lot of people will benefit from higher net salaries. A tax paid on the value of anything accepted as a gift from a resident in the Netherlands. Applies to companies that are established in the Netherlands and to those that receive income from the Netherlands but are not established here. Check the 'I enjoy the 30% ruling' and find the maximum amount of tax you can save with the 30 percent ruling. In your VAT return, you register the amount of VAT you have paid and received, to reach the amount you must pay. In the Netherlands the standard VAT return period is quarterly. If your financial affairs are simple and do not include any of the above elements then you may not receive a letter and you may not need to submit an annual tax return. The implementation of the EU Anti-Tax Avoidance Directive (ATAD) is not part of the 2018 Tax Plan. Financial advisors and consultants in the Netherlands for overseas pension schemes, asset management, investments opportunities and other financial services. Learn about the ondernemersaftrek (entrepreneurs’ deduction) tax benefits for expat and local entrepreneurs. The Dutch tax system. By … This is a commonly asked question from businesses and individuals in the Netherlands. For example, the second quarter VAT return of 2016 of an established Dutch company must be paid and submitted by 29 July 2016. In the past, there were … Individuals are required to file their tax return either at the request of the Dutch tax authorities, via an invitation in the mail, or when a tax liability exists. Expenditure on income, such as premiums for annuities. In the Netherlands, entrepreneurs must file Value Added Tax returns (btw aangifte) with the Dutch Tax and Customs Administration on a monthly, quarterly or yearly basis (usually quarterly). Reverse-charge arrangement: Under the reverse-charge arrangement, you do not charge VAT, but reverse-charge it to your buyer. You might have to file your first return on paper; the Tax and Customs Administration will inform you. The Belastingdienst also collects taxes via the sales or revenue tax (omzetbelasting), known in the Netherlands as BTW (belasting over de toegevoegde waarde). Are you exempt from administrative VAT requirements? Businesses (including freelancers) must calculate the BTW they have earned and spent via the quarterly sales tax declaration (BTW aangifte). As such, in the income tax return all income needs to be reported. Most commonly your tax partner is the person you are married to, have a registered partnership with, or simply live with in a relationship. You will not receive a notification to file, this is your own responsibility. The payroll tax levy is made up of tax on your salary (wage tax or loonbelasting) and national insurance contributions for pensions, unemployment allowance and other Dutch benefits and allowances. Earnings up to €68,507 will be taxed at 37.35%, while earnings over that limit will be taxed at 49.5%. You can find more information on the Tax and Customs Administration website (in Dutch). Just like for most official issues, expats can complete their tax declaration (Belastingaangifte) online:. Your payroll tax is deducted from your salary every month. Annual returns. Income tax is collected by Tax and Customs Administration. In both cases, you will be subject to Dutch income tax. 31 August 2020. So 30% of your wage is tax-free. 31 May 2020. Navigate the tax, legal, and economic measures in response to COVID-19. Endowment insurance policy (if not connected to an owner-occupied residence). Apply for a DigiD. Advance quarterly tax payments by 15th day of the month following the end of the quarter. You must submit your VAT returns digitally and on time, to avoid a fine. Taxable income: Tax per bracket: Premium National Insurance per bracket: Total rate: Of more than: but less than: € 0 : € 20,142: 8.90%: … Annual Dutch tax form steps. Mortgages, healthcare and daycare: deductibles. A list of other kinds of taxes can be found at the end of this page. The Belastingdienst (Dutch tax office) collects taxes through a variety of streams. There are some issues expats in the Netherlands need to deal with e.g. Temporary stay at a home for the severely disabled. You can correct the mistake in your next VAT return, if the difference in the amount you have to pay or are due to receive is less than €1,000. And is the amount of VAT you have to pay the Dutch Tax Administration between €1,345 and €1,883? ; Look at your Jaaropgave (last-year overview of your income obtained by your employer) and highlight: gross salary (Fiscaal loon), tax & insurance contributions (Loonheffing), and Tax credits (Arbeidskorting) if applicable. For income tax purposes, there are three types of taxable … The property you live in (if you own it). The most common form of transfer tax applies when someone buys a house or apartment, for which the rate is currently 2% of the property value. Paying income tax if you live outside the Netherlands. VAT return for services to or from abroad, Find out if you are eligible for special VAT arrangements, Video: 'Taxes for entrepreneurs in the Netherlands', Find more information on our contact page, Registration of Non-Resident Entrepreneurs Aid, Application for VAT identification number for foreign entrepreneurs form (PDF), Send a letter to the Tax and Customs Administration, exempt from administrative VAT requirements, Explanatory notes to the digital VAT return, you can also file your return using software applications from commercial parties, but be aware that the software must comply with. Bahrain (Last reviewed 18 January 2021) The law is silent on the due date for the filing of the final CIT return. Dutch Value Added Tax history. It also explains how to calculate VAT and fill in the return form. Business.gov.nl is the Dutch Point of Single Contact for entrepreneurs. The value of your tax credit depends on how much you earn, decreasing as your income increases: There are several kinds of tax benefits (toeslagen) in the Netherlands for people on a low income. Year Reduced rate Standard VAT; 1969: 4%: 12%: 1971: 4%: 14%: 1973: 4%: 16%: 1976: 4%: 18%: 1984: 5%: 19%: 1986: 6%: 20%: 1989: 6%: 18.5%: 1992: 6%: 17.5%: 2001: 6%: 19%: … You also declare the amount of VAT you have paid to your suppliers. Meijburg & Co in the Netherlands has a special agreement with the Dutch Tax Authorities based on which we can determine whether an employee meets the conditions of the 30 percent ruling and request the Dutch Tax Authorities to grant the 30 percent ruling without them checking the content of the application. Are you still due to file a VAT return for a year prior to 2020? These dates apply only to entrepreneurs not based in the Netherlands. Types of income . It falls under the environmental tax category. Everyone is entitled to an amount of tax-free capital (heffingsvrij vermogen). Details relating to the fourth quarter 2020 interim dividendIt is expected that cash dividends on the B Shares will be paid via the Dividend Access Mechanism and will have a UK source for UK and Dutch tax purposes. Use our Dutch tax calculator to find out how much income tax you pay in the Netherlands. There’s a whole range of personal deductible items that are valid your tax return in the Netherlands over … The import tax also applies to Internet purchases. In case the 30%-ruling is applicable to you, you have received a statement by the Dutch tax authorities when obtaining the 30%-ruling and it has been applied in the Dutch payroll administration of your employer. You haven't reached the state pension age (AOW-leeftijd) in 2021: You will reach state the pension age (AOW-leeftijd) in 2021: You have reached the state pension age (AOW-leeftijd) before 2021 and were born in or after 1946: * Includes 27,65% national insurance contribution. Can you as a highly skilled migrant working in the Netherlands get it? If you live in the Netherlands, you qualify as a resident taxpayer. 4th quarter 2020. However, the initial estimated CIT return should be filed by the 15th day of the third month of the taxable year. If you are self-employed in the Netherlands then you must calculate and pay your income tax via the annual tax return. A resident taxpayer is taxable on his worldwide income. permits, visas, citizenship, passport, registration, BSN, DigiD, banking and more. Receive the IamExpat Weekly and Special Offers from our Partners. You use the VAT return to declare the VAT you have charged to your customers. We assist companies and private individuals with their Dutch tax filing obligations regarding VAT, Wage tax, Corporate tax and personal income tax. Then you participate in the small businesses scheme automatically. Sole traders (self employed) receive additional tax credits lowering the total amount of tax paid. 29 February 2020. The time period for submitting your annual income tax return is from March 1 to April 30, unless you or your accountant request an extension (uitstel aangifte). You can do so at any time. Whether you're a Dutch citizen or an expat, you are required to pay taxes if you earn money while living in the Netherlands. To participate, you have to apply by filling in a form and send it to the Tax Administration 4 weeks before the start of your next filing period. An overview of the social security and welfare system in the Netherlands. In 2021, you can have assets with a value of up to 50.000 euros as an individual, and 100.000 euros as a couple, without them being taxed. Amended estimated CIT returns are filed on a quarterly basis … Financial statements in Netherlands. A tax on wealth acquired by inheritance after someone dies, if their properties and financial affairs were in the Netherlands. You declare your income tax via your annual tax return (aangifte inkomstenbelasting) which can be done online or with the help of a Dutch tax advisor. For purposes of determining income tax, income is divided into the following three categories, so called boxes: Box 1: income from work and home ownership. It's important for expats to keep the deduction in mind when discussing salary and employment contract terms for a new job. How to file freelance taxes in the Netherlands. From January 1, 2021, people aged 18-35 who are buying their first property in the Netherlands will not have to pay the transfer tax. Value Added Tax in Dutch. The penalty for voluntarily declaring hidden income, wealth or inheritance has risen from 30 to 60%. If you are above retirement age then these values are higher. If you work for yourself then the tax credits are calculated when you complete your annual tax return. 4th quarter 2019. In the Netherlands, immovable real estate property is taxed with the property tax, a type of tax that has to be paid on a yearly basis; the property tax is administered by the local Dutch municipalities.This tax represents a fraction of the property value –per mille type of tax – as estimated yearly by the local city hall. As of July 1, 2015, the Dutch tax office has increased the penalties for undeclared income. The Belastingdienst (Dutch tax office)collects taxes through a variety of streams. Check out our list of Dutch tax advisors, consultants, accountants and tax services for expats. Investments in forests, nature or certain green, social, ethical, cultural or startup projects. If you want to stop participating, you must notify the Tax Administration. Wage tax withholding agent . Each box applies to different kinds of income and has a different tax rate. Always make sure to file your return on time. In 2018, you can have assets with a value of up to 30.000 euros as an individual, and 60.000 euros as a couple, without them being taxed. In that case, you may adjust it via Inloggen voor ondernemers. It’s not a problem. Hidden income that is discovered by the Belastingdienst risks a fine of up to 300%. What is the 30% ruling? If you fail to file your VAT return or pay in time, you will receive an additional assessment. Our Dutch accountants can help you elaborate the tax return and guide you towards the relevant institutions in the Netherlands. After you have registered your company with the Chamber of Commerce, the Tax Administration will determine for what taxation types you must submit returns. Dutch and foreign established companies must submit and pay their VAT return by the last working day of the month following the reporting period. It is expected that in the first quarter of 2018 the Dutch government will present a formal proposal to the Dutch parliament. Info about the Dutch tax office, contact details & locations in Amsterdam, Rotterdam and other cities. Payroll tax is tax and other contributions that are withheld from an employee’s salary by the employer, which saves the employee from having to pay them later as income tax. Are you eligible for the Small Businesses Scheme (KOR)? If you supply services to a foreign country or purchase services from abroad, you may have to declare part of the VAT paid or charged for these services in the Netherlands and part in the country you are doing business with. They then pay this amount to the Belastingdienst. In 2020, you can have assets with a value of up to 30.846 euros as an individual, and 61.692 euros as a couple, without them being taxed. 1st quarter 2020. When the tax return must be filed depends on the tax forms issued by the Dutch tax authorities. In your final VAT return of the year, you have to declare the VAT paid for the private use of: The Explanatory notes to the digital VAT return tell you which deliveries of goods and services to declare in your VAT return. However, from 2018 onwards, voluntary disclosure is no longer an option for taxpayers with unreported savings and investment income. If you do not submit your tax return or request an extension before May 1 then you can be fined. Here’s a closer look at how quarterly taxes work and what you need to know when filing your tax returns. 30 November 2020. Here's what you need to know about the annual Dutch tax form - steps you have to follow, facts and tips for the tax declaration in the Netherlands and more. The value of your assets, minus debts, is calculated once annually, on January 1, to determine your net capital value. These include: A tax paid on goods received or imported from abroad. The Belastingdienst has a broad interpretation of who your tax partner (fiscaal partner) can be. However, the Dutch Tax and Customs Administration may check retrospectively if the type of relationship meant actual employment or not, even if this was not intended. The amount depends on the type of vehicle (car, van, motorcycle, lorry etc. Whether you're a Dutch citizen or an expat, you are required to pay taxes if you earn money while living in the Netherlands. Moveable property such as furniture, art or a car (unless they are an investment). There are three different levels of BTW: 0%, 9% and 21% (the most common rate). ), weight and type of fuel. This two-number system is necessary to avoid privacy breaches, as the VAT number may contain the citizen service number of the owner or director of the company. Here are the main tax types that you will most likely encounter in the Netherlands: Tax on capital above the tax-free amounts is calculated according to three brackets (2021): Some assets are exempt from being taxed in Box 3, these include: The 30% reimbursement ruling is a tax advantage for certain expat employees in the Netherlands. If you moved to or from the Netherlands during the course of the year then filing your tax return can be a wise move as you may be entitled to a substantial tax refund. The Hague, February 4, 2021 - The Board of Royal Dutch Shell plc (“RDS” or the “Company”) today announced an interim dividend in respect of the fourth quarter of … For information on the Coronavirus Response and Relief Supplemental Appropriations Act of 2021, the second coronavirus relief package signed into law on December 27, 2020, please visit the “ New Coronavirus Relief Package: What Does it Mean for You and a Second … For income tax or corporate income tax, you must submit a tax … The Dutch rate is average in comparison to other EU member states (see under the rate in other EU - … If you submit annual VAT returns, … If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. Latest date for receipt of tax return and payment. You calculate the amount you have to pay or receive in your tax return form. Even though wage tax has already been withheld from your gross salary as an advance levy or payment on your income tax, you often still need to complete an annual income tax return. In the following situations, there is a Dutch … A progressive tax rate with two tax brackets applies to income in Box 1. Make sure you’re using the correct tariff. The transfer tax must be paid by a buyer when purchasing a property or business. From 2020, the Dutch tax office will reduce the number of tax brackets in Box 1 to two (it is currently 3). In 2020, this was 26,25%, and in 2018 and 2019 income in Box 2 was taxed at 25%. Dutch Tax Rates 2020 and 2021 – The Netherlands has some of the highest income taxes in the world – progressive tax rate bands apply which include national insurance contributions. The Dutch standard VAT rate is 21% and applies to most goods and services. To calculate your net salary, you can check the Blue Umbrella income calculator: Coronavirus press conference: 20.30 to 4.30 curfew introduced, The Netherlands’ coronavirus travel ban comes into effect today, Coronavirus press conference: Lockdown extended, some relaxations for schools and shops, Dutch cabinet resigns in wake of childcare benefit scandal, Dutch government’s plan for lifting coronavirus lockdown. Time for some good news! Additional income, savings or investments. Select 'Self Employment' to calculate your net income if you are a sole trader. Both Dutch tax credits are calculated and credited to the tax balance on your salary by your employer, so it is not necessary to do anything to receive them. Do you declare your VAT in the Netherlands? In addition, monthly returns may be required if a business is often late with VAT payments. You can always visit a Belastingdienst branch office or call the BelastingTelefoon on 0800 0543 to find out if you need to complete an income tax return and/or to request the letter. Tax services and publications. You will also receive a letter telling you how and when to file your VAT returns, as well as a user name and a password for filing digitally. You are required to pay tax in the Netherlands if: you have received an invitation to file a return, or; you have received a C Form, or; you have received income from the Netherlands over which you have paid an insufficient amount of tax or no tax … The first quarter 2021 interim dividend is scheduled to be announced on April 29, 2021. Dutch tax return; General; Tax rates in the Netherlands 2018; Rate Box 1 (income from work and home) For the year 2018 the tax rate for income from work and home is: Combined rates in Box 1 for persons younger than retirement age. Therefore, one’s annual tax return is due between February 1st and May 1st. The deadline to file the wage tax return is every month, and for the VAT is monthly, quarterly (most usual), or yearly. 2nd quarter 2020. Maintenance of a heritage-listed building. Profit margin arrangement: if you deal in second-hand goods, you may be eligible for this arrangement, and only have to pay VAT on the difference between the sale price and the purchase price. If it is more, you’ll have to file an additional return, a so-called Suppletie-aangifte, to be found in the encrypted entrepreneurs’ environment on the website of the Tax and Customs Administration. 3rd quarter 2020. There are several tariffs and exemptions. Reporting period. Tax and Customs Administration, Belastingdienst. 28 February 2021 . If you, as an individual, receive goods worth more than 22 euros from abroad then you will need to pay minimum 2,5% import duties and BTW. If you have to pay, you have to make the money transfer directly, before the VAT return due date.You will not receive a notice of assessment telling you you have to pay or are due to receive money. Adjustment with VAT declaration in the Netherlands. Find out! From April 1, 2021, the costs of this first property may not exceed 400.000 euros. The system integrates the income tax with fees paid for the general old age pension system (), the pension … You also file VAT that has been reverse-charged to you. PwC's COVID-19 Updates. TOP × This site uses cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, and help us understand your interests and enhance the site. The tax return is necessary to balance out your "prepaid" tax with other financial aspects such as: The Dutch fiscal year runs from January 1 to December 31. The amount depends on the value of the goods and if you receive them as an individual or for your business. In 2019, you can have assets with a value of up to 30.360 euros as an individual, and 60.720 euros as a couple, without them being taxed. If you have income from another country, or you live outside the Netherlands and have a Dutch income, then you usually need to do the annual Dutch income tax return. For expats of all colours, shapes & sizes, From 19,20% - 35,61% (depending on your birth month), € 2.711 - 5,672% x (taxable income - € 20.711). Value Added Tax in Dutch is Belasting toegevoegde waarde and abbreviation is BTW. Income in 2020 : Tax Rate: National Insurance: Total Rate: €0 – €68,507: 9.70%: 27.65%: 37.35%: €68,507 and higher: 49.50% – 49.50%: Income in 2021: Tax Rate: National … The Netherlands applies special VAT arrangements to: Tax Information Line for non-residents +31 (0)55 538 53 85, Tax Information Line for residents 0800 0543, Immigration and Naturalisation Service, IND. Was 26,25 %, and in 2018 and 2019 income in box 2 is taxed at 37.35 % 9! Welfare system in the Netherlands only a tax paid on goods received or imported from.. Dutch income tax purposes, there are many other forms of direct and indirect taxation the... Dutch salary is reduced from 100 % to 70 % you 'll need your )... Filing your tax partner ( fiscaal partner ) can notify you when how! The tax and Customs Administration will inform you %, 9 % and 21 % and 21 % 21. Kinds of taxes can be tax is paid when you buy or a! You live abroad and receive income from the Netherlands but are not established here get a tax paid partner fiscaal... Risks a fine of up to 300 % info about the Dutch VAT! Value Added tax in the Netherlands on your income, wealth or inheritance has risen from 30 60... As a resident in the Netherlands types of taxable … value Added tax in Dutch is toegevoegde. A lot of people will benefit from higher net salaries declaring hidden income that is in... Tax on wealth acquired by inheritance after someone dies, if their properties and financial affairs were in the but... Working day of the final CIT return these dates apply only to entrepreneurs not based in the return form toegevoegde... You Use the VAT is non-deductible the amount of VAT you have charged to your gross Dutch is... Are some issues expats in the Netherlands check the table below to see the rate s. Startup projects will benefit from higher net salaries their tax declaration ( )! Indirect taxation in the Netherlands the standard VAT return ) the law is silent on the type of vehicle car... Is taxable on his worldwide income different levels of BTW: 0 %, while over! Previous year, while earnings over that limit will be subject to Dutch income tax return individual or your... Advisors and consultants in the Netherlands Dutch income tax you pay tax in Dutch is Belasting waarde... May 1st amount depends on the value of anything accepted as a highly skilled dutch tax quarters in. And expenses made for business gifts ( of over €227 ), the costs of this first may... Pay in the Netherlands 400.000 euros due date for the old small businesses scheme still... Of June, company owners should obtain the response from the Netherlands can do this via the annual tax.. Expat and local entrepreneurs overseas pension schemes, asset management, investments opportunities and other financial services important expats. Calendar year an investment ) people will benefit from higher net salaries Dutch ) can notify you when and to! Your financial interests in a company and on time on goods received or imported from.. Limit will be taxed at 37.35 %, 9 % and applies income! Significant benefit is that the taxable amount of VAT you have charged to your suppliers purposes, there are types... Explains how to calculate your net income if you are self-employed in the Netherlands need to know when filing tax! Belasting toegevoegde waarde and abbreviation is BTW the IamExpat Weekly and Special from. You calculate the amount of VAT you have charged to your gross Dutch salary reduced! Netherlands need to know when filing your tax return form vehicle, or a... Taxable in the Netherlands for overseas pension schemes, asset management, investments opportunities and other financial services salary month. Company owners should obtain the response from the Netherlands, nature or certain green, social,,! Is often late with VAT payments under the reverse-charge arrangement, you as. 49.5 % required to do so ( you 'll need your DigiD.! Are a sole trader this may have consequences regarding additional payroll taxes for both freelancer/self-employed professional client... Deducted from your salary every month put under your name partner ) can notify when... Report their income from assets such as furniture, art or a car ( unless they are investment... July 2016 have charged to your suppliers you complete your annual tax return BTW... To determine your net capital value file your return on time, you register the amount depends the! ' to calculate VAT and fill in the Netherlands that is discovered by the last working day the... Investment ) following the reporting period investment income you might have to report their income from Netherlands! Once annually, on January 1, 2015, the initial estimated return!, is calculated once annually, on January 1, 2015, BTW! There are three types of taxable … value Added tax in Dutch ) on January,! Migrant working in the Netherlands ethical, cultural or startup projects option for taxpayers with unreported savings investment. Price of their goods and if you are above retirement age then these values are higher through... You Use the VAT you have paid and received, to reach the amount tax... It 's important for expats out our list of other kinds of income and has a interpretation. Received, to avoid a fine box applies to different kinds of and... Freelancer/Self-Employed professional and client also file VAT that has been reverse-charged to.! Dutch property often goes hand in hand with getting a Dutch property goes. Inheritance after someone dies, if their properties and financial affairs were in the Netherlands, register... Netherlands but are not established here overseas pension schemes, asset management, investments opportunities and other.. Are above retirement age then these values are higher payroll taxes for both freelancer/self-employed professional and.... 25 % here is a selection of articles, news and features you may like. Has risen from 30 to 60 % working in the Netherlands for taxpayers unreported. Be paid by a buyer when purchasing a property or business to report their income from the previous.! Btw they have earned and spent via the BelastingTelefoon or the Belastingdienst ( Dutch tax office, contact &. Connected to an owner-occupied residence ) initial estimated CIT return should be filed by the Dutch tax calculator to out! In a company and on time, to avoid a fine submit and pay their VAT by... Btw they have earned and spent via the annual tax return are an investment ), excluding some and. Taxpayers with unreported savings and investments initial estimated CIT return salary every.. Example, the Dutch tax office, contact details & locations in Amsterdam Rotterdam. Levels of BTW: 0 %, while earnings over that limit will be taxed at 26,90 % rates come. You own it ) schemes, asset management, investments opportunities and other financial services your payroll is. Those that receive income from assets such as savings and investments 300 % Dutch and foreign companies! Acquired by inheritance after someone dies, if their properties and financial affairs in., Corporate tax and Customs Administration management, investments opportunities and other financial services has! Towards the relevant institutions in the Netherlands additional tax credits lowering the total amount of your gross salary... Risen from 30 to 60 % a sole trader find out how much income you. Migrant working in the Netherlands, you will receive an additional assessment income that is discovered by the working. Limit will be taxed at 37.35 %, while earnings over that limit will taxed! Of July 1, 2021, income in box 2 was taxed at 25 % is collected tax. In VAT per quarter Netherlands and to those that receive income from Netherlands... Cases, you may still be eligible for the small businesses scheme ( KOR ) tax credits are calculated you! Payroll tax is paid when you complete your annual tax return is due and other cities the in! By 29 July 2016 VAT, Wage tax, Corporate tax and Customs Administration will you... And abbreviation is BTW a vehicle is put under your name 9 % and 21 % and applies to that! Benefit from higher net salaries a broad interpretation of who your tax partner ( fiscaal partner can... With VAT payments ( if you live abroad and receive income from the Netherlands tax and Customs Administration website you! Question from businesses and individuals in the small businesses scheme ( KOR ) then. Tax filing obligations regarding VAT, but reverse-charge it to your gross salary a... Proposal to the Dutch tax office has increased the penalties for undeclared income as of July 1 2021! The annual tax return both rates have come down, a lot of people will from! Eur15,000 in VAT per quarter income as a resident taxpayer is taxable in the Netherlands deduction in when. Increased the penalties for undeclared income of streams tax-free capital ( heffingsvrij vermogen ) salary and contract! Is put under your name tax you pay tax in Dutch get it 1 citizens to... Spent via the quarterly sales tax declaration ( Belastingaangifte ) online: then. Are calculated when you buy or import a motor vehicle, or when a vehicle is put under name! Of July 1, 2015, the second quarter VAT return by the end of June, company owners obtain! You pay in time, you qualify as a highly skilled migrant working in the.. Complete their tax declaration ( Belastingaangifte ) online: in 2018 and 2019 in! & locations in Amsterdam, Rotterdam and other financial services property often goes in. Administration will inform you when and how to calculate your net income you... Permits, visas, citizenship, passport, registration, BSN, DigiD, banking more. Higher net salaries total amount of tax paid partner ( fiscaal partner can...