Tax return 2019 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 2019 over which you will have to pay € 47 or more in tax, or expect a refund of € 16 or more. You can claim a refund for the year 2019 up to and including 31 December 2024.

When to file your tax return?

Non-resident taxpayers must file their tax return before 1 July 2020. However, it is possible to apply for a postponement until 1 July 2020. 

How to file your tax return?

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.

Filing your tax return online

You will need DigiD or a username/password-combination to file your tax return online via Mijn Belastingdienst. 

Please note!
Unfortunately you cannot use a DigiD authorisation code to file your return online.

Paper tax return

You can’t file your tax return online if you:

  • lived outside the Netherlands for the whole of 2019, have no DigiD and no username and password
    Use the C Form.
  • lived in the Netherlands for part of 2019
    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 2019 tax return for a person who died in 2020, use the P Form. Did the deceased have a business? If so, use the F Form for the 2019 return. For the declaration regarding the year of death, you always use the F Form.

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.

When will you receive notification about your return?

If we receive your tax return before 1 April 2020, we will usually send you a provisional assessment before 1 July 2020. If you file your return on or after 1 April 2020, 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.

Until 1 July 2020, we cannot give you any information about 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 2020. 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.

Assistance in filling in tax returns

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.

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