16 February 2023

What is the “jaaropgaaf”?

The “jaaropgaaf” is the Dutch annual tax return, which is filed for the period from January 1 to December 31. It is filed with the Dutch Tax Authority, which issues a tax decision stating how much tax you should pay or what refund you are entitled to. The obligation to submit the “jaaropgaaf” applies to all individuals as well as small and medium-sized enterprises that carry out business in the Netherlands. 

Remember that you can settle Dutch tax up to five years back - for example: in 2023, you are still entitled to claim an overpayment from 2018.

How to obtain the “jaaropgaaf”?

The “jaaropgaaf” is a document that your Dutch employer has to issue after the end of each tax year. If you have not received a “jaaropgaaf” from your employer, but are in possession of other documents proving your contributions and earnings - for example, “loonstrook”, which are the Dutch payslips handed to you each time you are paid - these can also be used to calculate the amount of Dutch tax refund that you are entitled to.

What is the settlement procedure of “jaaropgaaf”?

• Are you registered in a different country than the Netherlands? Please check with your local authorities if you have to settle tax there first before settling it with Dutch authorities. 
• Tax resident status is granted to employees who earn at least 90 per cent of their income in the Netherlands during the tax year. Resident status entails the possibility to benefit from tax credits and receive a higher tax refund from the Netherlands. 

1. Gather all required documents concerning your employment in the Netherlands. This is first and foremost the “jaaropgaaf”, which has already been mentioned, but also other forms, such as the BSN tax number (also known as a sofi number).
2. Choose a tax office and present your case carefully to them by sending the necessary documents. Most offices will pre-calculate the estimated amount of tax refund you could receive, taking into account any potential allowances you may be entitled to.
3. The office completes the “jaaropgaaf” on your behalf and submits it to the relevant tax office in the Netherlands. 
4. Dutch tax offices have between six months to even three years to settle the “jaaropgaaf”. However, in most cases it takes two or three months. After this time, the money will appear in your bank account.

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