Tax return 2020 for non-resident taxpayers
You are considered a non-resident tax payer when you do not live in the Netherlands, but do have earnings from work and property, substantial interest or savings and investments in the Netherlands. You must file a tax return in the Netherlands if you:
- have received a tax return letter
- did not receive a tax return letter, but did have income in the Netherlands in 2020 over which you will have to pay € 48 or more in tax, or expect a refund of € 16 or more. You can claim a refund for the year 2020 up to and including 31 December 2025.
Non-resident taxpayers must file their tax return before 1 July 2021. However, it is possible to apply for a postponement until 1 July 2021. If you file your tax return on 8 May or later, you may have to pay tax interest (only available in Dutch).
In most cases you can file your tax return online. However, in some cases you need to file a paper tax return. In any case you will need to have personal details as well as details about your income, bank accounts and property at hand.
You can file an online tax return via Mijn Belastingdienst. To do so, you need DigiD, a username/password-combination or an EU approved login method (eIDAS). Read more about this on I have been living abroad for the whole tax year – how to sign in to file my return?
Did you live in the Netherlands for a part of 2020? As from 1 June 2021, you can also file your tax return online. Read more about this at I lived partly outside the Netherlands in 2020 - how do I file a tax return?
In these situations, you have to file a paper tax return:
- You lived outside the Netherlands throughout 2020 and you do not have DigiD, a European approved login tool (eIDAS) or a user name and password.
Please use the C Form for your tax return.
- You lived in the Netherlands for part of 2020, and you do not file your tax return online.
Please use the M Form for your tax return. You can apply this form online.
- You do not live in the Netherlands and you have to file a tax return as a non-resident taxpayer. You do not have DigiD or a European approved login tool (eIDAS). For example, you are a civil servant posted abroad by the Netherlands. Please use the P Form for your tax return.
- You are filing a tax return for a deceased person.
If you are filing a tax return for 2020 for a person who died in 2021, please use the P Form. If the deceased had a company, please use the F Form for the tax return over 2020. You should always use an F Form (Dutch) for the tax return over the year of passing.
You can order these forms with the Tax Information Line for Non-resident Tax Issues. You can apply online for an M Form as well. Please be aware that all tax return forms are only available in Dutch.
If we receive your tax return before 1 April 2021, we will usually send you a provisional assessment before 1 July 2021. If you file your return on or after 1 April 2021, we endeavour to send you a notification within 3 months after we received your return. However, we can’t give you any information about the status of your tax return.
If you are a qualifying non-resident tax payer, we won’t be able to give you any information about your tax return before 1 July 2021. That is because we first have to process your income statement. We won’t be able to send you a provisional assessment either.