Signing digital tax returns by more than 1 person (entrepreneurs)
Digital tax returns cannot be signed by more than 1 person. Consequently, when you file a tax return via the Inloggen voor ondernemers ('Entrepreneur login window' - only available in Dutch) or using commercial software your tax partner cannot jointly sign the digital tax return using his or her electronic signature. However, this is a statutory obligation in certain cases, for example when:
- you and your tax partner wish apportion your tax partner's tax-free allowance to you
- you and your tax partner apportion specific deductible items
The Tax and Customs Administration assumes that when you sign the tax return you also sign for your tax partner.
When your tax service provider files a tax return for you then the tax intermediary will usually sign with a digital certificate. The Tax and Customs Administration then assumes that the tax intermediary is authorised to sign for you and your tax partner.