Starting 1 January 2020 a new small business regulation (a.k.a. ‘KOR’) for VAT will come into force. Read more “SMALL BUSINESS REGULATION FOR VAT AS OF 2020”
The 2018 Dutch income tax return can be filed as of 1 March 2019. Who is invited by the tax office to file a tax return, must file it. Who is not invited, is either allowed to or obliged to file a tax return depending on the facts. This applies to resident as well to non-resident tax subjects. Below we describe who has to file a tax return, what has to be included in the tax return and when the tax return has to be filed.