Get Ready for the 2024 Tax Filing Season in the Netherlands

March 30, 2025
Business, Business Administration, GeneralNo Comments

The personal income tax filing season is approaching! Starting from March 1, 2025, you can submit your 2024 personal income tax return. Filing your tax return correctly ensures that you claim all applicable deductions, avoid unnecessary penalties, and maximize any potential refunds.

Many taxpayers find the process daunting, especially if they are unfamiliar with the Dutch tax system. To help you prepare, we have compiled a detailed guide on the essential documents and information you’ll need. We’ll also walk you through key deadlines, important tax changes for 2024, and some useful tips to make the process as smooth as possible.

If you need assistance with your tax filing, feel free to contact us—we’ll guide you through every step! You can email us at info@dutchtaxadvice.nl or request a quote directly here.

Key Deadlines for Your Tax Return

When do you need to file your tax return?

The Dutch tax system sets specific deadlines for filing your tax return. Missing these deadlines can result in fines or delays in receiving a potential refund. Here are the key dates you need to keep in mind:

  • March 1, 2025 – Tax filing opens for 2024 returns.
  • May 1, 2025 – Deadline to submit your 2024 tax return (or request an extension before this date).
  • July 14, 2025 – If you have not received an official tax return request but owe taxes above the tax threshold, you must submit your return by this date to avoid penalties.
  • Five-Year Retroactive Filing – You can still file tax returns for previous years. In 2024, you can submit corrections or late filings for 2020 and onward.

If you received an invitation from the Belastingdienst (Dutch tax authorities) that you must file a tax return, you must submit it before the deadline. Failure to do so may result in a fine and a tax assessment based on an estimate by the authorities, which may not be in your favor.

For those who expect to receive a refund, filing early means you will receive your refund sooner!

Even if you do not receive an official invitation or request from the Dutch tax authorities to file a tax return, you are still required to do so if you expect that you owe taxes. This means that the responsibility to assess your tax situation falls on you. If, based on your income, deductions, or other financial circumstances, you believe that you need to pay additional taxes, it is your duty to submit a tax return voluntarily. Failing to do so could result in penalties or interest charges on any unpaid tax amounts. Therefore, it’s always a good idea to check your situation carefully and ensure compliance with Dutch tax regulations.

Essential Documents for Your Tax Filing

To ensure a smooth tax filing process, it is essential to collect and organize all necessary documents in advance. Below, we outline the key documents you will need and explain why they are important.

Tax Partner in 2024

  • Check if you have a tax partner in 2024. That can have an impact on the way you file the tax return. 
  • Since this is a bit complex, at the end of this article, you will find a longer explanation when you can be considered a tax partner and some possible implications

Income & Employment

 Annual Income Statement (Jaaropgave) 2024 from your employer(s) or benefits agency.

  • Your employer or benefits provider (such as UWV or other agencies) issues an annual statement summarizing your total earnings and taxes withheld.
  • If you had multiple employers or sources of income, collect statements from each.

 Freelance or Business Income

  • If you worked as a freelancer (ZZP) or owned a business, gather all invoices and think about the balance sheet and profit and loss statement; 
  • Also make sure that you have an overview of the hours spent for the business as that is essential for some of the benefits you can enjoy as a freelancer; 
  • Make sure that the VAT returns during 2024 were filed correctly and that any adjustments (for personal car usage or others) are processed with the Q4 VAT return;
  • Your income and expenses must be accurately reported to determine your tax liability.


Property & Mortgage (If You Own a Home)

WOZ-Value Statement

  • The municipality issues a WOZ-beschikking annually, which states the value of your home as of January 1, 2023; This is important for both your primary residence or any investment properties you have in the Netherlands or abroad;
  • For investment properties that you own abroad, make sure you have an overview of the market value of the property on the 1st of January 2024; 

Mortgage Statements

  • Your lender provides an annual mortgage statement, detailing the amount of interest paid.
  • Mortgage interest is deductible under certain conditions (for your primary residence), so ensure this information is included in your tax return.

 Capital Insurance or Bank Savings Mortgage Documentation

  • If you have a savings-based mortgage or capital insurance, you may need documentation to determine tax-free exemptions.

Costs Related to Mortgage 

  • If you bought a home in 2024, gather documents related to notary fees, appraisal costs, financing expenses, and renovation invoices.
  • Some of these expenses may be deductible.

Ground Lease Payments (Erfpacht)

  • If you pay an annual lease (erfpachtcanon), this amount may be deductible.

Tax Deductions & Allowances

Medical Expenses

  • Only significant medical expenses that exceed a certain threshold relative to your income are deductible.
  • Gather receipts for treatments, prescriptions, and other qualifying healthcare costs.

Charitable Donations

  • Donations to registered charities may be deductible, thus make an overview of those for 2024. 

Pension Contributions (Uniform Pensioenoverzicht)

  • If you made voluntary pension contributions, these may be deductible under certain conditions. Thus, look for an official overview from your pension provider.

Disability Insurance (AOV) Premium Payments

  • If you are self-employed and have an Arbeidsongeschiktheidsverzekering (AOV), premiums may be deductible.

Public Transport Commuting Costs

  • If your employer did not fully reimburse your public transport costs, these may be deductible.

Alimony Payments

  • Spousal support (partneralimentatie) is deductible, but child support is not.
  • Also spousal support received must be declared with your tax return. Make sure you have a good overview of any paid or recieved alimony payments in 2024. 

Savings, Investments & Other Financials

 Box 2 Considerations

  • If you are a majority shareholder of a B.V., and have received dividends, interest, or royalties, you will need an overview of your annual accounts and administration.
  • Make sure you have your administration up to date before filling the personal income tax return for 2024;
  • Proper documentation is required, so any distribution or income can be processed in the tax return. 

 Box 3 Wealth Tax Considerations

  • If your worldwide savings and investments exceeded EUR 36,952 on January 1, 2024, or if you and your tax partner’s combined savings and investments exceeded EUR 73,904, you are required to declare these assets in your tax return.
  • However, assets below EUR 57,000 per person (EUR 114,000 for tax partners) remain under the tax-free threshold and are not subject to Box 3 taxation.
  • If you have a valid 30% ruling, in some cases, you may choose to be considered a partial non-tax resident. This means you do not have to declare worldwide savings, investments, or other assets.
  • For more details on the 30% ruling and partial non-tax residency, check out our guide here.
  • Stay updated on the latest Box 3 tax changes by reading our detailed article here.

Fiscal Partners 

In the Netherlands, fiscal partnership (fiscaal partnerschap) is an important concept that can significantly impact how you file your income tax return and determine your eligibility for tax benefits and deductions. While it may seem straightforward—married couples and registered partners are always fiscal partners—the Dutch Tax Authorities (Belastingdienst) have set additional conditions that can also classify unmarried cohabitants, parents and adult children, and even housemates as fiscal partners.

Below we will explore who qualifies as a fiscal partner, what it means for your taxes, and when you might need to take action to opt in or out of fiscal partnership.

Who Is a Fiscal Partner?

Automatic Fiscal Partners

If you are married or in a registered partnership, you are automatically fiscal partners. This applies even if you do not live at the same address.

Fiscal Partners by Special Conditions

If you are not married or in a registered partnership, you may still be considered fiscal partners if you meet any one of the following conditions while living at the same address:

  1. Notarial Cohabitation Agreement
    • If you and your partner have signed a notarial cohabitation agreement, you automatically become fiscal partners.
    • Fiscal partnership starts either from the date of signing or from the date you both registered at the same address
    • A private (non-notarial) cohabitation agreement does not make you fiscal partners, unless you meet one of the other conditions.
  2. Having a Child Together
    • If you have a child together, fiscal partnership begins at the moment of birth.
    • If you were already living at the same address, fiscal partnership starts from the date of registration at that address, but never before January 1 of the year the child was born.
  3. Legal Recognition of a Child
    • If one partner legally recognizes the child of the other partner at the municipality, fiscal partnership begins from that date.
  4. Joint Home Ownership
    • If you own a home together, you are considered fiscal partners, regardless of how ownership is divided (e.g., 50/50 or another ratio).
    • Both individuals must be registered at the same address.
    • Examples:
      • Buying a home before moving in: If two people buy a home together but move in months later, fiscal partnership starts when both register at the same address.
      • Already living together and buying a home: If a couple already lives together in a rental and then purchases a house, fiscal partnership starts from the date of home ownership, or January 1 of that year if they were already registered at the same address.
  1. Pension Fund Partner Registration
    • If you register your partner with your pension provider for survivor benefits, you become fiscal partners.
    • Some pension funds have an automatic system where fiscal partnership applies only after death, while others require active registration, which leads to immediate fiscal partnership.
  1. Living Together with a Minor Child
    • If you live with someone and one of you has a minor child (under 18), you are automatically fiscal partners from the moment you register at the same address.
    • This applies even if you are not in a romantic relationship.
  2. Parent-Child or Housemate Fiscal Partnership
    • If you live with your parent or adult child (27 or older) at the same address, you could be considered fiscal partners if you meet one of the following conditions:
      • You own a home together
      • You have a notarial cohabitation agreement
      • There is a minor child (e.g., a grandchild) living in the household
    • This rule can also apply to housemates in a shared rental under certain legal rental conditions.

Unexpected Fiscal Partnerships

Sometimes, people become fiscal partners without realizing it, particularly in special living situations.

  • Tenants with a Minor Child:
    • If two unrelated adults live in the same rental home with a minor child, they may become fiscal partners.
    • If this is not desirable, they must submit a request to the Belastingdienst to opt out.
    • This is only possible if there is a formal rental contract with market-rate rent, not a private agreement or a discounted “friendship” rental.
  • Residents of Assisted Living or Shelters:
    • In cases where individuals live in assisted housing or a shelter, fiscal partnership might accidentally apply if a minor child is registered at the same address.
    • A request to opt out must be sent to the tax office, along with official documents proving separate accommodations.

What Are the Consequences of Fiscal Partnership?

Fiscal partnership affects your tax return and financial situation in several ways:

Potential Benefits

  • Income and deductions can be allocated between partners.
    • Mortgage interest, medical expenses, donations, and certain other deductions can be distributed in the most tax-efficient way.
  • Higher tax-free allowance for savings and investments.
  • Possibility of higher tax credits, such as the general tax credit (algemene heffingskorting) and the income-dependent combination credit (IACK).

Potential Downsides

  • Some tax deductions may be lower or disappear if you have a partner.
  • Loss of the single parent tax credit if you previously qualified.
  • Only one home qualifies for mortgage interest deduction, even if you temporarily own two properties.
  • Some government benefits and allowances (toeslagen) may be reduced or lost due to combined income.

Ending Fiscal Partnership

Once you become fiscal partners, you remain partners until you no longer meet the conditions.

For Married or Registered Partners

  • Fiscal partnership ends when divorce is filed and one partner moves to a different address.

For Unmarried Cohabitants

  • Fiscal partnership ends when one person moves out.
  • If you break a notarial cohabitation agreement but stay at the same address, you remain fiscal partners.

Choosing to Opt Out

  • In some cases, individuals may request to be exempted from fiscal partnership, particularly in shared rental or assisted living situations.
  • This request must be submitted in writing to the tax office.

Final Thoughts

Understanding whether you qualify as a fiscal partner is essential for tax planning and financial management. While it can offer tax benefits, it may also lead to higher taxes or reduced government allowances.

If you’re unsure about your situation, you can reach out to us and we can check this for you.