DON’T MISS
IamExpat FairIamExpat Job BoardIamExpat Webinars
Newsletters
EXPAT INFO
CAREER
HOUSING
EDUCATION
LIFESTYLE
EXPAT SERVICES
NEWS & ARTICLES
Home
Expat Info
Dutch news & articles
The 2023 Dutch income tax return explained
Never miss a thing!Sign up for our weekly newsletters with important news stories, expat events and special offers.
Keep me updated with exclusive offers from partner companies
By signing up, you agree that we may process your information in accordance with our privacy policy

Whether you just arrived in the Netherlands, are currently here or are planning to leave, Arnold Waal from Tax is Exciting is here to help you understand your 2023 income tax obligation.


Related Stories

Potential Box 3 tax rebates: Are you due a refund?Potential Box 3 tax rebates: Are you due a refund?
Who needs to file a tax return in the Netherlands?Who needs to file a tax return in the Netherlands?
Death, taxes and marriage: What they all mean for inheritanceDeath, taxes and marriage: What they all mean for inheritance
Moving to the Netherlands as the head of your own companyMoving to the Netherlands as the head of your own company
Working for a non-Dutch employer: What it means for your taxes Working for a non-Dutch employer: What it means for your taxes
How employer-based stock options are taxed in the NetherlandsHow employer-based stock options are taxed in the Netherlands
Is your business a legitimate company or a hobby?Is your business a legitimate company or a hobby?
Tax residence: Working abroad for a short periodTax residence: Working abroad for a short period
For expats of all colours, shapes and sizes

Explore
Expat infoCareerHousingEducationLifestyleExpat servicesNews & articles
About us
IamExpat MediaAdvertisePost a jobContact usSitemap
More IamExpat
IamExpat Job BoardIamExpat HousingIamExpat FairsWebinarsNewsletters
Privacy
Terms of usePrivacy policyCookiesAvoiding scams

Never miss a thing!Sign up for expat events, news & offers, delivered once a week.
Keep me updated with exclusive offers from partner companies
By signing up, you agree that we may process your information in accordance with our privacy policy


© 2025 IamExpat Media B.V.
© 2025 IamExpat Media B.V.
contact a tax advisor today
Arnold Waal
Arnold Waal, born and raised in Amsterdam where his parents ran a B&B. After finishing the high business school and university tax degree Arnold started his career with a small typical Amsterdam tax advising company. Typical Amsterdam implies a joy in the work to be done with an eye for humor. Later on this small company grew and merged and that was time to leave and start his own typical Amsterdam tax advising company. The first employee, Eleonora, Arnold married. Both are now partners in Orange Tax Services and that has evolved to Tax-is-exciting BV, as Arnold actually thinks tax is exciting. The company employs a staff of 15 employees and the target clients is the international who needs help with the tax compliance. That can be from claiming back mortgage interest, to starting a company, or running a payroll. All communicated in English, all to make you comply with the rules and regulations. Born and raised in Amsterdam, the centre of the world. His company is based at the Keizersgracht 62 in Amsterdam and Zijlstraat 47 in Haarlem Arnold lives with his family in Haarlem Read more

The 2023 Dutch income tax return explained

Paid partnership
Mar 11, 2024
Paid partnership

Depending on your current situation, you may be obligated to file an income tax return with the Dutch tax authorities (Belastingdienst).

Did you just arrive or leave the Netherlands?

The moment that you register or deregister with your city hall in the Netherlands, you are considered, for tax purposes, a migrant. The tax return for you is then the Migration income tax return or the so- called M-form.

In the Netherlands, you are free to file your own income tax return. However, many internationals may not be excited over taking care of that 80+ page Dutch M-form on their own.

The further away from January 1 that you either arrive in or leave the country, the higher the potential of you getting a refund. Because the M-form often results in a refund, the Belastingdienst is not too keen to invite you to file - which is why it is a good idea to file this form either yourself or through a Dutch tax advisor.

You stayed in the Netherlands for the full year

The moment that your employment income is your only source of income, you will probably not be invited to file an income tax return in the Netherlands. Specifically, this means that you do not own your home and you do not have assets exceeding the 57.000 euros Box 3 threshold as of January 1, 2023.

Also, if you have a partner and your combined assets does not exceed 114.000 euros, then you also probably won't be invited to file. If you are invited, however, then you are obliged to file.

Those who have already claimed a refund, paid a preliminary assessment, claimed a tax credit (toeslagen) are obliged to file. If you do not file, the refund and the tax credit needs to be paid back. If you expect to receive more of a refund, file before April 1, 2024. This way, the belastingdienst will promise to pay the refund out to you around July 1, 2024.

You have not been in the Netherlands

The moment that you are not a Dutch resident taxpayer, you can still be a non-resident taxpayer for any property that you own in the Netherlands. This is taxed in Box 3 and it is currently not the most exciting box to be taxed in.

However, let's say for example that you had already left the Netherlands in 2022, but your employer paid out your bonus or severance payment in 2023. We assume that the employer withheld the maximum tax over that payment, as that is - from the perspective of the employer - the safest option during an audit.

This is not in your best interest as you most likely should have paid much less than that. The part that you paid too much of can then be claimed back via the annual income tax return.

Tax is exciting

In the Netherlands, you can file your own income tax return. However, depending on your tax residency status and your unique situation, the process may be time-consuming and difficult. If you are in doubt, it is best to contact a tax advisor to ensure that your taxes are filed properly and on time.

The team from Tax is Exciting is excited to file your 2023 income tax return. Whether this is a migration, non-resident or resident tax return, their fee is 430 euros (including VAT and including a tax partner). Feel free to contact them, as their tax return team is ready for you.
contact a tax advisor today
By Arnold Waal