If the Tax Office issues you with a tax form or letter to request you to do so, this will have to be filed in any case.
If you do not receive a letter, but you have to pay additional tax on your income or assets, you are also obliged to file a tax return. Obviously if you are entitled to a refund, it is in your own interest to file one. For a regular domestic tax return the deadline is May 1st.
This year again we have heard of tax payers who received a letter from the Dutch tax authorities mentioning that they did not need to submit a tax return, although in their particular situation it would have been either mandatory to file a tax return, or they were entitled to a refund. Particularly in the situation of someone living abroad owning Dutch real estate, we regularly see that no tax returns were issued or filed. As property is always taxable in the country where it is located, it is important that a tax return is filed, also in view of avoiding later corrections with penalties and interest. Furthermore the Tax Office in the main is not aware of your possible tax deductions. We therefore advise to have your refund possibilities checked.
The Tax Office has also mentioned that some details in the prefilled tax return may be incorrect, such as the life annuity premiums. It is always important to check the figures with the underlying documents. By the way, any electronic messages you receive from the Tax Office (Berichtenbox) are still also sent by regular mail.
For our clients, we request a continuous authorisation from the Tax Office instead of the annual authorizations.
This may of course be canceled at any time again. If you receive a letter with a code for this authorisation, please forward it to us so that we can activate this in the system if you are happy with this. This authorisation is required, among other things, to receive copies of tax assessments from the Tax Office in our software program. However, we would still like to receive copies of the paper assessments you receive so that these are checked timely and appeal can be made, if necessary.
If you have not received an invitation to file a tax return but receive one later in the year, please inform us. For these tax returns, we will need to request a separate extension for submission.
If applicable, please also provide us with information about your crypto currencies for the tax return 2025
Crypto currencies are part of the assets and it is mandatory to declare this in Box 3. We need the value per 1-1-2025 and 31-12-2025. Even if you have not specified your crypto currency in previous years, it is wise to correct this on your own initiative. The same counts for any other undeclared foreign items. We can assist you in this too. The tax authorities have been authorized themselves to check what cryptocurrencies a taxpayer has. This is stated in a new EU directive on data exchange. If it is not possible to view the historic value of your crypto currencies, please ensure you take a screenshot of your portfolio on the 1st of January each year.
With the new tax interest rules, from July 1st 2026 the Tax Office will charge interest on tax debts for the 2025 tax return
This interest amounts to 5%. The higher interest rate for the Corporate Income tax has recently been annulled. Consequently, the same rate now applies as for other types of tax. If you expect a high tax assessment and you want to avoid paying high interest, please contact us to request a provisional assessment. To prevent interest, the provisional assessments will have to be requested before May 1st.
If you own any cash money as per 1st of January 2025 that exceeds the threshold of € 661,– (€1.322,– for fiscal partners), it must be declared in box 3. For 2025, this is mentioned in asset category 1, which means it is taxed at the same rate as bank accounts.
In the 2025 tax return your assets are in principle subject to the fictitious box 3 levy. Bank accounts are taxed at a low rate, while other assets are taxed at a higher rate. The assumed income is 1,37% on bank accounts and 5,88% on other assets. Additionally, debts are only taken into account with a negative return of 2,70%. The tax-free allowance of €57.684 per person is calculated at a weighted average rate. This fictitious return on your assets is then taxed at 36% in box 3.
Actual income
In 2024, the Supreme Court ruled that the above-mentioned fictitious return system does not sufficiently take into account the 2021 Supreme Court ruling and that the calculation should instead be based on the actual return earned on the assets. On this basis, a new taxation system has been developed that places greater emphasis on actual returns. This system can be opted for if it is more favourable than the fictitious system. However, since it also takes into account (unrealized) increases in assets, for example in stocks or the property value of homes as assessed for tax purposes (WOZ), this system is certainly not always more advantageous.
2025 Income Tax Return
As mentioned in the introduction, the 2025 tax return allows you to opt for box 3 taxation based on actual returns directly instead of the current fictitious system based. If you suspect that actual returns could be more advantageous for 2025, please provide us with the relevant data for the actual returns. Of particular importance for this are the overviews of investments, showing contributions and/or withdrawals, as well as dividends, and the rental income from real estate.
Below is a more detailed overview of the information required for the actual returns for each asset category:
Bank and savings deposits: Here, the actual interest income you have received is considered. This requires an overview of all accounts and corresponding statements. If the account is in foreign currency, transactions during the year must be converted into euros in order to determine the foreign exchange result.
Investments (shares, bonds, investment funds, etc.): Here, both dividend and other income and realized and unrealized capital gains (or losses) must be determined. This means that all purchases and sales of securities must be recorded, including transaction dates and values. If the account is in foreign currency, transactions during the year must be converted into euros in order to determine the foreign exchange result.
Real estate (excluding your own home): For rented property we must calculate rental income as well as any (realized and unrealized) value changes. Specific valuation rules also apply here, such as the vacancy value ratio (leegwaarderatio) and WOZ-value (official property valuation). In case of changes during the year, such as purchase or sale, changes in value are calculated on a proportionate basis.
Receivables and debts: Interest income or expenses must be recorded here, as well as any repayments or value changes. If foreign currency is involved, the foreign exchange result must also be determined.
Other assets: This includes, for example, cash, crypto assets, or valuable possessions. Correct valuations and income must also be determined for these in accordance with the applicable regulations.
If you have any questions regarding the box 3-taxation based on actual return or the needed information in this regard, please do not hesitate to contact our office.
Declaration of actual return (Opgaaf werkelijk rendement) 2021 – 2024
For the years 2021 to 2024, it is also possible to opt for box 3 taxation based on actual returns. If as of yet it has not been checked for these years, please let us know so that we can assess the possibilities. Further information may be required for this.
We use Secudoc to guarantee the safe transfer of larger files and documents.
We use Secudoc to guarantee the safe transfer of larger files and documents. If you want to send your files via Secudoc, please send us a request by email. You will then receive an email with a link that leads to the Secudoc upload page. After you upload your files, we can download your uploaded files only by using two-step verification. This provision is especially practical with a larger number of attachments or large files that cannot be sent in one e-mail.
Entrepreneurs can apply for the small business and/or starters deductions and research and development deduction.
In recent years the self-employed deduction has been decreased and in 2025 amounts to € 2.470,–; the starters deduction remains at € 2.123,–. To be considered for these deductions, you will have to work as an entrepreneur for at least 1.225 hours a year. In case you have a part time employment besides your own business, more hours need to be spent on your enterprise than the part time job. If it is not altogether clear that you make the required number of hours, then make sure you register the hours related to your business. The Tax Office may request an overview of the hours worked; a summary prepared after the end of the year is not accepted, as it is usually not sufficiently accurate.
The investment deductions, SME profit exemption (12,7% in 2025) as well as the depreciation facilities are also possible without the hours criterion. For the energy and environmental facilities, as well as the RDA (research and development) you have to make an application before the expense is made. For more information about thresholds, ceilings and criteria, please contact us.
The following deductions are available in the 2025 Income Tax return to reduce your taxable income
mortgage interest of your first residence (owner-occupied home)
life annuity premiums (if deposited before 1st July 2026)
non-reimbursed health care expenses (including medical assistance, prescribed medication and travel expenses for hospital visits)
financial obligations to ex-spouse i.e. in the form of alimony
gifts or donations to recognized charities (refer to the ANBI list)
travel expenses for regular commuting by public transport
weekend expenses for taking care of disabled relatives
Please note that for some of the tax deductions a threshold or other conditions may apply. The expenses may therefore not be fully deductible. If you incurred expenses that may qualify, please do not hesitate to contact us.
The Dutch American Friendship Treaty or DAFT makes it attractive for US expats to launch a business in the Netherlands and can even be used, in some situations to qualify for the 30%-ruling. (link naar blog over de 30% regeling). DAFT makes it easy for a person with US passport to secure a Dutch residence permit.
The DAFT visa is a special residence permit for U.S. citizens who want to live and work as self-employed entrepreneurs in the Netherlands. It is based on a treaty between the U.S. and the Netherlands that was established in 1956.
There are a few key requirements, however. You must bring a starting capital of € 4500 into the Dutch business and maintain this amount. You also have to immigrate to the Netherlands and you need to have a US passport.
The treaty allows for a residency permit for 2 years to commence initially. You can also choose what business structure you set up such as a sole trader (Eenmanszaak (EMZ)) or a BV.
Contact us now
If you would like to know what the possibilities are in your case or seek advice how to apply the 30 ruling, please do not hesitate to contact us.
Frequently asked questions & responses
My wife and I are relocating to the Netherlands and we would like to speak to a Dutch as well as a US expert. We have questions about the 30% ruling and the DAFT visa. Our business has a revenu of $85.000 and my wife has a full time job with a US based company. She would like to continue to work for them, but how does that work? Will her employer have to register with the Dutch government? We currently have no links with The Netherlands.
Sander: I suppose you will apply for a DAFT visa via the company and your wife for a partner visa. One option is to register as a sole trader in The Netherlands, with other words continue your current business in The Netherland. You can then qualify for a visa via DAFT. Your wife could consequently qualify for a partner visa. Depending how your business develops the 30% ruling could be an interesting option and this would require a BV instead of a sole trader. However with USD 80k of revenue a sole trader is probably simpler as well as easy to stop in case you leave again. Please note that if you do not secure the 30% ruling upon immigration it is out of the question at a later stage. The employment of your wife is in principle no issue however if she lives in NL and works from NL this must be done via a Dutch payroll. There is then no need to have Dutch business. There may be other solutions; we will be glad to explore this with you. It is good you reached out in time whilst options are open. We can provide a complete service including the needs of the company set-up; 30% ruling and payroll solution for your wife.
My husband Fred and I just moved to the Netherlands on the DAFT Visa: Fred is the one on the DAFT who has started a sole trader company here and I am the spouse who will be working in the Netherlands with the spousal work visa. Fred is currently a 55% owner of a business in the United States and receives ~ $130,000 a year from that ownership. Will Fred be able to get the 30%-ruling? And what about myself, I still have employment in the US could I apply for the ruling too?
Sander: The 30% ruling would have been possible if Fred would have registered a BV and recruited himself from abroad. That is also possible in combination with DAFT. It seems this has not happened as you are already in NL and started as a sole trader. Conclusion: no 30%-ruling.
For yourself the 30% ruling could be possible if your US employer registers with the tax office in The Netherlands and sets up a payroll in NL. We can arrange this for your employer and provide a full service. Once you have secured this it can be transferred to another NL employer. However if you don’t qualify now you won’t qualify later either.
You are taxable from the moment you live and register in NL even if you were here staying for a limited period of time.
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