01Start with the relevant tax year
Keep records for different years separate. Gather income information and find your Belastingdienst letter, if you received one. No letter does not automatically mean no return: the Tax Administration explains how to check in Mijn Belastingdienst.
02Moving during the year needs a separate check
Note your moving date and the periods you lived in each country. Belastingdienst has a separate return for the year of immigration or emigration. You can file online through Mijn Belastingdienst; if you cannot or do not wish to file online, the Tax Administration offers a paper M-form. If you have income from several countries, do not assume every amount is treated in the same way.
03Separate bookkeeping, filing and payment
Keep personal income tax and VAT tasks distinct. Gather invoices and expenses, check Tax Administration messages and agree with your bookkeeper who handles each step.
Preparing records, submitting a return and making a payment are separate checkpoints. Use the dates given for your circumstances rather than copying someone else’s example.
04Check the 30% ruling against the current year’s rules
The Dutch expat scheme, commonly searched as the 30% ruling Netherlands, does not apply automatically to every foreign employee. Belastingdienst lists conditions concerning paid employment, specific expertise, recruitment from abroad and previous residence. Salary thresholds and other parameters can change by year.
The application is connected to the employer and the employee’s circumstances. Do not estimate net salary from a promotional example or treat a job title as proof of eligibility. Confirm current conditions, the application form and any transitional rules directly with Belastingdienst.
05Prepare an enquiry when the route is unclear
Before sharing documents, describe whether you need a one-off return, a review of your records or regular bookkeeping. Our accountant page helps you prepare that first enquiry.
Check Toeslagen separately: benefits are not a promised tax refund. Working in the Netherlands alone does not establish whether you will receive money back or have to pay more.