belastingaangifte

Belastingaangifte, the annual tax return, is a mandatory filing in the Netherlands in which individuals and businesses report income, assets, and deductions to the Belastingdienst (Tax Administration). The filing period usually runs from 1 march to 1 may for residents, with extensions possible upon request. Taxpayers must disclose earnings from employment, freelance activities, investments, and foreign sources, as well as any deductible expenses such as mortgage interest, charitable contributions, study costs, and healthcare expenses.

The tax return is submitted electronically via the online portal “Mijn Belastingdienst” or, for specific cases, on paper forms. Digital filing offers pre‑filled data (prepopulated with known information) and instant confirmation of receipt. Residents may also use tax software or a tax professional to assist with complex situations, such as capital gains, inheritance, or business income. Self‑employed individuals and companies must also provide details on business expenses, depreciation, and value‑added tax (VAT) obligations.

After submission, the Belastingdienst processes the information and issues a provisional assessment (Voorlopige aanslag) indicating the amount of tax payable or refundable. If the assessment is contested, taxpayers can file an objection within six weeks. Payments are typically due within one month of the assessment, while refunds are transferred directly to the taxpayer’s bank account. Late or incomplete filings can result in penalties, interest, or additional audits.

The purpose of belastingaangifte is to ensure accurate collection of taxes, enforce fiscal policy, and provide a mechanism for individuals and businesses to claim legitimate deductions. Understanding the requirements and deadlines helps taxpayers comply with Dutch law and avoid unnecessary financial repercussions.