Tax return 2018 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 invitation
- did not receive a tax return invitation, but did have income in the Netherlands in 2018 over which you will have to pay more than € 46 in tax, or expect a refund of € 15 or more. You can claim a refund for the year 2018 up to and including 31 December 2023.
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If you live outside the Netherlands, but pay taxes here over most of your annual income, we consider you a 'qualifying non-resident tax payer'. That means you are entitled to the same deductions, tax credits and tax-free allowances resident tax payers have. For example, you are entitled to deduct paid mortgage interest.
Qualifying non-residents tax payers must submit a personal income statement, in addition to their tax return. In some cases, their partner must do so as well.
You can file your tax return as of 1 March following the taxable year. The deadline for non-resident tax payers is 1 July. This means that their 2018 tax return should be filed before 1 July 2019. However, it is possible to apply for a postponement. In that case the deadline for their return is 1 November 2019.
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 several details at hand: personal details as well as details about your income, bank accounts and property.
You will need DigiD or a username/password-combination to file your tax return online via Mijn Belastingdienst. If you live abroad, you can apply for DigiD at a service desk in one of the participating municipalities.
Unfortunately you cannot use a DigiD authorisation code to have your return filed online.
You can’t file your tax return online if you:
- lived in more than 2 countries in 2018
- only lived in the Netherlands for part of 2018
- do not live in the Netherlands, do not possess a DigiD and are obliged to file your tax return as a resident tax payer. This applies for instance to Dutch government employees stationed abroad.
- file a tax return for a deceased person
In that case you must use one of the forms below:
- Non-resident tax payers must use the C Form.
- Resident tax payers, including Dutch government employees stationed abroad, must use the P Form.
- People that have immigrated to or emigrated from the Netherlands in 2018 must use the M Form. This is always an offline procedure.
- For filing a 2018 tax return on behalf of a person who has passed away in 2019, you must use a P Form. However, if this person owned a company, you must use an F Form. You must always use an F Form for the tax year in which the person on whose behalf you are filing the return, has died.
You can order these forms with the Tax Information Line for Non-resident Tax Issues. You can apply for an M Form online as well.
If you expect your 2019 income to significantly differ from your 2018 income, you can request us in writing to take that into account in the provisional assessment for 2019. Please send the letter separately to the tax office that is competent to handle your case.
We will process your return electronically. Please do not send any enclosures with your return, unless the return explicitly states that you should. If you are using a printed return form, please do not attach the pages of the return to each other or to the front page. If you also send a personal income statement, you should use a separate envelope for this.
If we receive your tax return before 1 April 2019, we will usually send you a provisional assessment before 1 July 2019. If you file your return after 1 April 2019, we endeavour to send you a provisional assessment 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 2019. That is because we first have to process your personal income statement. We won’t be able to send you a provisional assessment either.
If you are entitled to a refund, we will pay this to the account number stated in the ‘invitation to file a tax return’. If this account number is incorrect or if it is missing, you must send us a letter. Please also inform us of any change of address by using the form Submitting a change of address. If you have moved to the Netherlands in the tax return year, we will automatically receive your new address details from your municipal authority.
If you satisfy specific conditions, we can help you to fill in your tax return. If you would like to use this service, please call the Tax Information Line for Non-Resident Issues for more information and for making an appointment. They can help with any other question regarding your tax return as well.