Filing an income tax return as a non-resident in the Netherlands (C-form)

If during 2022 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 register as a non-resident tax payer and to file a Dutch income tax return for non-residents, a so-called C-form.

Tax registration

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 the legal obligation to file the tax return even if you believe your Dutch taxable 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 2022.

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 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 in most cases 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 exhaustive. 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 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, 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.

Correspondence address for the Dutch tax office

We offer the service to be registered as your correspondence address in the Netherlands (as from service level Silver). We wil then be receiving your assessments and other correspondence from the Dutch tax office, monitor the correctness thereof and keep you informed about actions required (as from service level Gold).          

Deadline for the filing your C-form

The 2022 Dutch personal income tax return for non-resident (C-form) must be filed before 1 July 2023, but in most cases it is possible to obtain an extension for filing the Dutch personal income tax return.

When you decide to engage us as your tax return provider/ tax advisor, we will arrange for extension for filing on your behalf.

Our fee for the preparation of your tax return 

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 get an indication of the fee which we would charge for the preparation of your (and/or your partner's) 2022 Dutch income tax return, please 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, by just answering 4 basic questions. If you prefer, you can of course always contact us directly to discuss your personal situation in detail.

For employers we have special arrangements and package deals if they wish to engage us for providing tax services on behalf of their employees. In most cases we do this in combination with employer's assistance, like the application for the 30% ruling, A1- statements, etc. 

What we can do for you

We can prepare and file your C-form on your behalf, and take care of related compliance.

If you desire, we can also advise you in a personal meeting on your Dutch income tax position, ways to optimize your Dutch tax position, and the "do's" and the "don'ts" going forward, etc.  

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

We are happy to make time for you !