Filing of the Dutch wage tax return and related tax payment obligations

Dutch law determines that Dutch wage tax returns should be filed with the Dutch tax authorities within one month following the end of the respective month. This also applies to the payments. So, for example, the wage tax return relating to the withholding obligation for March and the corresponding payment to the tax office should be filed, and the payment should be received by the Dutch tax authorities no later than April 30th.

An exemption to this rule is during the starting period of the company when employees already perform work and receive a salary without being granted a wage tax number by the Dutch tax authorities. When the wage tax number is issued, the Dutch tax authorities will confirm the filing and payment deadlines of wage tax returns for periods that have already passed.  

Late filing and/or late payment will result in penalties.