Tax return 2014-2017 for non-resident taxpayers

You are a non-resident taxpayer if you do not live in the Netherlands, but do have Dutch income. As a non-resident taxpayer you are required to file a tax return in the Netherlands for a period prior to 2018 if:

  • you have received a request to file a tax return
  • you have received a C Form
  • you have not received an request to file a tax return nor a C Form, but you earned income in or from the Netherlands in the fiscal year for which you owe € 46 or more

You also need to file a tax return if you:

  • do not live in the Netherlands, but are liable to pay tax here
  • have lived in the Netherlands for one part of the year and in another country for another part of the year

If you did not receive a tax return letter or form for a certain taxable year, but you do expect to have to pay € 46 in tax or more or you think you will get € 15 or more back, you should file a tax return. If you have to pay tax, submit your tax return before 14 July after the taxable year so you will have to pay less interest. This way you will also avoid a fine because we do not have to ask you to file your tax return.

You can send a tax return up to 5 years after the taxable year in question:

Taxable year

To be filed until

2017

31 december 2022

2016

31 December 2021

2015

31 December 2020

2014

31 December 2019

Filing a digital tax return using the right tax return program

Do you want to file a digital tax return using the tax return program for non-resident taxpayers for one or more years between 2014 and 2017? If so, you should make sure that you use the right version of this tax return program. This depends on your situation and the operating system that you use. More information about this can be found on the page ‘Tax return for non-resident taxpayers’.

Please note!

There are 2 different digital programs. One program you can sign with your electronic signature (PIN code), the other with your DigiD. As of 2015, you are able to file an online tax return using a user name and password or your DigiD.

Using a C form to file a tax return

If you cannot file a digital tax return, you can use the C Form.

You lived in the Netherlands for part of the year

If you lived in the Netherlands for part of the year, you are required to use an M Form. This means that you cannot file the tax return digitally.

You are a government official stationed abroad

You are considered a resident taxpayer if you are a government official stationed abroad like for instance defence personnel and employees of Dutch embassies. If you are a resident taxpayer the following applies to you:

  • If you have DigiD you can use the program for resident taxpayers (only available in Dutch).
  • If you are unable to file a tax return digitally, please use a P Form.

Changing account number

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.