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?
You use a paper tax return, if you:
- lived outside the Netherlands for the whole of 2020, have no DigiD and no username and password
Use the C Form.
- lived in the Netherlands for part of 2020, and you do not file an online tax return
Use the M Form. You can request this form online.
- do not live in the Netherlands, do not have a DigiD and have to file a tax return as a non-resident taxpayer. This includes, for example, civil servants posted abroad by the Netherlands.
Use the P Form.
- file a tax return for a deceased person
To file the 2020 tax return for a person who died in 2021, use the P Form. Did the deceased have a business? If so, use the F Form for the 2020 return. For the declaration regarding the year of death, you always use the F Form (only available in Dutch).
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.
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.