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Filing the Dutch income tax return for non-residents (C-form)

Last updated: 18-12-2018

If during 2018 you were not a resident of the Netherlands, but you did earn income from the Netherlands or you had assets or investments in the Netherlands, you may be legally obliged to file a Dutch income tax return for non-residents, a so-called C-form.

Did you receive an invitation from the Dutch tax office or not?

You may already have received an invitation from the Dutch tax office (belastingdienst) for the filing of a tax return. If you did, you have to oblige and file the tax return even if you believe your Dutch taxabale income to be zero.

If you did not receive such an invitation you may still have the obligation to file a tax return if you must reasonably assume that Dutch income tax is due in lieu of your Dutch source income in 2018. In cases where you can reasonably expect to receive a refund (see below), you may want to file a Dutch tax return voluntarily to claim the refund. 

Do you have to file a Dutch income tax return as a non-resident? 

As a general rule, non residents do only become subject to Dutch personal income tax if they have income from certain specific Dutch sources.For a detailed description please follow this link: Taxation of non-resident tax payers in the Netherlands

In daily practice, the Dutch tax liability for non-resident will most likely relate to:

  • Income from working in the Netherlands on the basis of an employment with a Dutch or foreign employer
  • Income from being a member of the Board of Directors or the Supervisory Board of a Dutch legal entity (BV, NV, or other legal entity) (regardless where you actually did the work)
  • Income from Dutch based real estate  
  • Income from a substantial shareholding in a Dutch corporation. 

Please note that this list is not meant to be exclusive. There are other (less common) taxable sources of Dutch income for non-residents. If you want to have certainty about the scope of your own Dutch tax liability, please feel free to contact us. We are gladly prepared to advise you on this topic. 

Are you entitled to a tax refund?

In most cases you will as a non-resident be entitled to a tax refund if you worked in employment in the Netherlands for only part of the year whilst Dutch payroll taxes have been withheld from your monthly salary. This is caused by the fact that monthly withholdings are based on an employment for the full year so that (a) the standard deductions and allowances are only considered pro-rata (for 1/12) in the monthly withholding, and (b) the applicable rates are based on the full year salary. If you now only work a part of the year in the Netherlands, the consequence is that you have not been able to enjoy the full benefit of the standard deductions and allowances and, depending on the total amount of your salary, the applicable tax rate for your total income for the year is lower than the rate applied with the monthly withholding.

Deadline

The 2017 Dutch personal income tax return for non-resident (C-form) must have been filed before 1 July 2018. A similar deadline is expected for 2018.

It is in most cases possible to obtain an extension for filing the Dutch personal income tax return 2018. When you decide to engage us as your tax return provider/ tax advisor, we will automatically arrange for extension for filing on your behalf.

Fees

We charge a fixed fee for the preparation and filing of your C-form. The exact fee depends on the complexity of your situation and the Service Level which you wish to receive. 

If you would like to know the exact fee which we would charge for the preparation of your (and/or your partner's) 2018 Dutch income tax return, please free to consult our ONLINE FEE CALCULATOR.

It will take you no more than 5 minutes to establish the fixed fee which would apply in your situation, just answering just 4 basic questions. If you prefer, you can of course contact us to discuss your personal situation in detail.

For employers we have special arrangements if they wish to provide for tax services on behalf of their employees.

What we can do for you

We can prepare and file the C-form on your behalf by taking all relevant sources of Dutch income into account.

If you desire, we can explain the Dutch tax regime to you and advise you on the opportunities, the "do's" and the "don'ts", in a personal meeting.

If you are interested in our services, please feel free to contact us at our office, via e-mail or by telephone at+ (31) 20 570 94 40 (Amsterdam) or + (31) 10 20 10 466 (Rotterdam).