Belastingdienst in the Netherlands: A Comprehensive Guide for Expats
The Belastingdienst, commonly known as the Dutch tax office, is a government department responsible for the assessment and collection of taxes, custom duties, and excise duties in the Netherlands. It operates under the Dutch Ministry of Finance and also handles the payment of social allowances such as healthcare benefits and unemployment benefits. As an expat living and working in the Netherlands, you will likely have interactions with the Belastingdienst during various stages of your stay. This guide aims to provide you with essential information about the Belastingdienst and its services, including how to apply for a BSN, file your income tax return, apply for government allowances, and more.
Interaction of Expats with the Dutch Tax Office
As an expat in the Netherlands, your dealings with the Belastingdienst may include:
a. Applying for a BSN (social services number): The BSN is a unique personal identification number required for various administrative and financial matters. Expats need to obtain a BSN upon arrival in the Netherlands.
b. Filing the annual income tax return: Like all Dutch residents, expats must file their income tax returns with the Belastingdienst annually.
c. Applying for government allowances: Expats may be eligible to apply for government allowances, such as rent allowance or child benefits.
d. Applying for the 30% ruling: Highly skilled migrants who meet specific criteria can apply for the 30% ruling, which allows them to receive a tax-free allowance equivalent to 30% of their gross salary.
e. Starting your own business or becoming a freelancer: If you decide to become self-employed in the Netherlands, you’ll have specific tax obligations that the Belastingdienst oversees.
Accessing Online Tax Services
Many tax services are available online, making it convenient for expats to manage their tax affairs. To access these online services, you will need to log in using your DigiD, a digital identification system used in the Netherlands for secure access to government services.
Correspondence with the Belastingdienst
As of 2016, the Belastingdienst has transitioned all its communication to online channels. Instead of receiving traditional mail in blue envelopes, you will receive digital correspondence via mijnoverheid.nl, provided you have set up your online account using your DigiD. It is crucial not to ignore any letters or messages from the Dutch tax office, as they often require immediate attention.
Contacting the Belastingdienst
Calling the Belastingtelefoon: For information and assistance on tax-related issues, you can call the Belastingtelefoon at 0800 0543 (Monday to Thursday, 8 am to 8 pm, and Friday, 8 am to 5 pm). Please note that the phone line is available in Dutch only. If calling from abroad, dial +31 555 385 385.
Language Barrier:
Since 2008, the phone helpdesk of the Dutch tax office is exclusively available in Dutch to avoid misunderstandings that may lead to financial mistakes and legal implications. However, some local Belastingdienst offices may have employees who can communicate in English in person, and written correspondence might receive replies in English. In cases where English communication is essential, it is advisable to seek assistance from a tax advisor.
Visiting the Dutch Tax Office
If you prefer face-to-face interactions, you can visit one of the Belastingdienst offices located throughout the Netherlands. To ensure efficient service, you must make an appointment in advance by calling the Belastingtelefoon at 0800 0543 (free).
Dutch Tax Office Branch Locations
Here are some addresses of Dutch tax offices in larger cities:
Dutch tax office in Amsterdam: Kingsfordweg 1, 1043 GN, Amsterdam
Dutch tax office in Rotterdam: Laan op Zuid 45, 3072 DB, Rotterdam
Dutch tax office in The Hague: Prinses Beatrixlaan 512, 2595 BL, The Hague
Dutch tax office in Utrecht: Herman Gorterstraat 55, 3511 EW, Utrecht
Dutch tax office in Eindhoven: Karel de Grotelaan 4, 5616 CA, Eindhoven
Conclusion
As an expat in the Netherlands, understanding the role of the Belastingdienst and its various services is crucial for managing your tax obligations and ensuring compliance with Dutch tax laws. Whether you need assistance in Dutch or English, the Belastingdienst is ready to help you navigate the tax system and make your stay in the Netherlands as smooth as possible. Remember, timely attention to tax-related matters is essential to avoid any potential issues.