What documents must to have for the Dutch income tax return?

We have listed them below, per category:

 1. Individuals

a) Personal details

• Your citizen service number (burgerservicenummer, bsn), if applicable, those of your partner and children.
• Your bank account details (IBAN, preferably a Dutch bank account).
• Your telephone number.
• Your home address details.

b) Income (worldwide)

• Your annual payslip (jaaropgaaf 2023).
• Your annual income statements for 2023 for other countries

c) Bank account details (Dutch and foreign bank accounts)

• Your current account annual statement 2023.
• Your savings account annual statement 2023, as well as the annual statement of the savings accounts of your children under 18 years of age.
• Your investment account annual statement 2023.

d) Property

If you are considered a ‘non-resident tax payer’:

• Your own home’s WOZ value on 1 January 2022
• You’ll find this value on last year’s municipal WOZ assessment or in the following website https://wozwaardeloket.nl/.
• Your mortgage’s annual statement 2023.
• In case of purchase or sale of your house: the final settlement from your notary.

If you are considered a ‘qualifying non-resident tax payer’ or if you are covered by Dutch social insurance, you will also need your foreign home’s details:

• The value of your foreign home.
• Your foreign home’s mortgage annual statement 2023.

e) Deductions (only if you are a ‘qualifying non-resident tax payer’, or if you were living in Belgium, Surinam or Aruba, or if you were covered by Dutch social insurance)

• Gifts.
• Costs for care which were not covered
• Your own Healthcare Insurance Act contribution. Non-deductible items are: private care insurance premium and any deductible excess.
• Paid partner alimony
• Costs for study, in case you were not entitled to any study loans or grants (until income tax 2022)

f) Other (only if you are a ‘qualifying non-resident tax payer’, or if you were living in Belgium, Surinam or Aruba, or if you were covered by Dutch social insurance)

• Details of grants or loans for study costs
  Details of other loans or debts (until income tax 2022)
• Details of paid premiums for annuities.
• Overview of paid premiums for occupational disability insurance.
• Details of dividend.

g) When applicable:

• Provisional assessment income tax 2023.
• Provisional assessment income dependent
• Health Insurance Act contribution 2023. 

2. Self-employed (eenmanszaak)

• VAT tax declaration reports (BTW – Omzetbelasting) for 2023.
• Bank statement of the company (Jaaroverzicht 2023)
• Income tax return for the previous year (Inkomstenbelasting 2022)

Source: Belastingdienst