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Tax refund

PDF tax refund (engels)

If you worked in the Netherlands last year or in previous years and you did not work in the Netherlands for an entire calendar year, you will most likely be entitled to a partial refund of taxes/social insurance contributions in the Netherlands.

Our office can examine whether you are entitled to a refund. If so, we will charge a fee of €75 including VAT per tax return. If you are not entitled to a refund, we will not charge a fee.

In order to check whether you should fill out a tax return, we need the following:

  • annual income statement(s) from the Dutch employer/withholding agent for the relevant year,
  • number of days subject to tax/social insurance contributions in the Netherlands; can be provided by the employer,
  • E101 or A1 declaration if you were not liable to pay social insurance contributions in the Netherlands, but in another country,
  • name, address, date of birth and Dutch citizen service number,
  • copy of a valid proof of identity.

 

Example of a German employed in the Netherlands in 2009 and 2010

Year 2009 2010
Salary € 19,912 € 20,957
Income tax and social insurance contributions withheld € 5,072 € 5,523
No. of days subject to tax/social insurance contributions 252 237
Refund according to our software € 3,356 € 3,742
Refund according to Dutch Tax Administration software € 1,601 € 1,621

If you would like to make use of our services, please contact:

Mr S. Greydanus FB
Tel: 0031-50-4042054
Mob: 0031-6-55816816
Email: info@dappel.nl 
 

Notes regarding refund:
If you were employed for part of the year, a proportion of the applicable tax credits will not be paid out. These will be spread out over the entire year. When submitting your return, you will still be entitled to the unused part of the applicable tax credits.

If you are liable to pay contributions for part of the year, the income subject to contributions may be reduced to the number of days you are liable to pay contributions in the Netherlands. In the example, the income subject to contributions (252/360 x €19,912) in 2009 amounts to €13,938. According to the Dutch Tax Administration, the income subject to contributions amounts to 252/360 x €32.127 (maximum income subject to contributions per year) which is €22,489. As the actual income is lower, €19,912 can be taken as a basis.

Lower income applies based on the decision from the Court of Appeal in Den Bosch, LJN: BN5162 dated 4 June 2010. The State Secretary did not appeal against this decision. (Difference is approx. €19,912 – €13,938 x 31.15%).