DUTCH INCOME TAX RETURN: WHO, WHAT AND WHEN
The 2019 Dutch income tax return can be filed as of 1 March 2020. 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.