What documents must to have for the Dutch income tax return?

We have listed them below, per category:

 1. Individuals

a) Personal details

  • Your citizen service number (burgerservicenummer, bsn), if applicable, those of your partner and children.
  • Your bank account details (IBAN, preferably a Dutch bank account).
  • Your telephone number.
  • Your home address details.

b) Income (worldwide)

  • Your annual payslip (jaaropgaaf 2023).
  • Your annual income statements for 2023 for other countries

c) Bank account details (Dutch and foreign bank accounts)

  • Your current account annual statement 2023.
  • Your savings account annual statement 2023, as well as the annual statement of the savings accounts of your children under 18 years of age.
  • Your investment account annual statement 2023.

d) Property

If you are considered a ‘non-resident tax payer’:

  • Your own home’s WOZ value on 1 January 2022
  • You’ll find this value on last year’s municipal WOZ assessment or in the following website https://wozwaardeloket.nl/.
  • Your mortgage’s annual statement 2023.
  • In case of purchase or sale of your house: the final settlement from your notary.

If you are considered a ‘qualifying non-resident tax payer’ or if you are covered by Dutch social insurance, you will also need your foreign home’s details:

  • The value of your foreign home.
  • Your foreign home’s mortgage annual statement 2023.

e) Deductions (only if you are a ‘qualifying non-resident tax payer’, or if you were living in Belgium, Surinam or Aruba, or if you were covered by Dutch social insurance)

  • Gifts.
  • Costs for care which were not covered
  • Your own Healthcare Insurance Act contribution. Non-deductible items are: private care insurance premium and any deductible excess.
  • Paid partner alimony
  • Costs for study, in case you were not entitled to any study loans or grants (until income tax 2022)

f) Other (only if you are a ‘qualifying non-resident tax payer’, or if you were living in Belgium, Surinam or Aruba, or if you were covered by Dutch social insurance)

  • Details of grants or loans for study costs
    Details of other loans or debts (until income tax 2022)
  • Details of paid premiums for annuities.
  • Overview of paid premiums for occupational disability insurance.
  • Details of dividend.

g) When applicable:

  • Provisional assessment income tax 2023.
  • Provisional assessment income dependent
  • Health Insurance Act contribution 2023. 

 

2. Self-employed (eenmanszaak)

  • VAT tax declaration reports (BTW – Omzetbelasting) for 2023.
  • Bank statement of the company (Jaaroverzicht 2023)
  • Income tax return for the previous year (Inkomstenbelasting 2022)

 

Fuente: Belastingdienst

 

We have more than 10 years of experience.

Advisors specializing in tax treaties and specialized in Dutch tax matters.

We have the first online platform in English, where the client can review their information and declarations sent to the Belastingdienst

Patricia Santa Cruz
Tax advisor

PSM Consultancy, an online tax services in English, specializes in providing income tax and VAT services for individuals and the self-employed, in addition to making requests for subsidies in the Netherlands.

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