What happens when you fill in the wrong tax form in the Netherlands?

In the Netherlands, there are many different tax forms you can fill out to file your annual tax return. So what happens when you drop the wrong file? Will you get a fine? Tax is Exciting has the answer!

The incorrect tax form filed – what flavors are there?

There are different tax returns that can be filed in the Netherlands. The most common is the P (Private) form, which is for employees or people who have been employed. The Form W (profit) tax return is intended for entrepreneurs such as self-employed or ZZPs, and the Form C (non-resident) is intended for non-resident taxpayers who have a reporting obligation in the Netherlands – per example, for property held in the Netherlands. the Netherlands. Form M (Migration) is for a person who has either arrived in the Netherlands or left the Netherlands. In other words, they have started or ceased to be a Dutch tax resident. Then we have Form F (Final) if the relevant tax resident is deceased.

There are so many different forms, so what if you choose to fill out the wrong form?

I submitted the wrong form, now what?

In the Netherlands, we have an obligation to file the tax return before May 1st. If you have not been asked to file one and you know you have to pay Dutch tax, you are expected to file your tax return no later than 14 days after May 1.

What if you filed your tax return online by checking the wrong box. For example, you chose to file Form P instead of Form W, or Form M instead of Form C. Does that mean you missed the deadline? The tax authorities would like to think so and will impose a fine of 385 euros (2021). However, the court disagrees.

An exciting court case

A former Dutch taxpayer moved to Israel. She was asked to file the Migration Income Tax Return (Form M) for the year 2017. She was called back on April 30, 2019. As a result, she filed a Non-Resident Income Tax Return (Form C), may’s beginning. 2019. This is the wrong shape. She was called back again in November 2019. As she believed she had filed the tax return, she did not respond to the call back.

The tax office imposed a penalty of 369 euros for not filing the tax return on time. The woman filed a complaint and requested reimbursement of the costs incurred by the complaint. The penalty was removed, but the compensation was not awarded.

The woman went to the higher court to complain that she had not received compensation. The tax office argued that the tax return was sent to his Israeli address. The tax office could not prove to the court whether it was indeed the immigration tax return. The reminders did not indicate which tax return was supposed to have been filed. Reminders are general reminders, not specific to what you actually expect to file.

The court could not rule other than that she had filed her tax return on time. The fact that the IRS doesn’t communicate in their reminders exactly what they want you to do is the risk of the IRS. Thus, the court ruled that the woman did not have to pay the fine and that she was entitled to compensation for the costs incurred.

Tax is Exciting feels that taxation is exciting! And they are delighted with this court verdict. In effect, the tax office sends a random reminder. If the called person contacts him, he must know by telephone what the tax authorities expect from his client. Even then, they are sometimes misinformed about the type of tax return expected. That said, be aware that the Migration Income Tax Return (Form M) cannot be completed online, and the Non-Resident Income Tax Return (Form C) can be completed online.

Need help choosing which form to fill out? Do not hesitate to contact Tax is Exciting!


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