Do you have everything you need to do your tax return? The information you need depends on your personal situation. Below are a few examples of information that many taxpayers will need for their 2022 tax return.
This concerns your Annual Statement. showing the balances of your bank accounts at ABN AMRO; we passed this information on to the Tax and Customs Administration. You will need your balance(s) on 1 January 2022 to enter into Box 3.
This is a statement of your outstanding mortgage debt balance and the interest and other charges you have paid in relation to your home. You will need this information for the questions about your home in Box 1.
Property values as per 1 January each year are established by the local council according to the Valuation of Immovable Property Act (‘Wet Waardering Onroerende Zaken’, WOZ). In Dutch this official property value is referred to by the name of the act, WOZ-waarde (‘ The WOZ-waarde ’ value). This is specified in the municipal taxes statement from your local council. For your 2022 tax return, the figure you need is the ‘WOZ’ value of your home on the value reference date of 1 January 2021 (so not the value on the value reference date of 1 January 2022).
You need the 2022 annual salary and/or pension statement(s). The details you need include the amount in income tax and national insurance contributions deducted from your salary/pension in 2022.
If you have made a donation to one or more officially registered charities in 2022, we advise you to make a list of these donations. You will need to provide proof that you made these donations, through bank statements or receipts for example. You may only deduct the part of the total amount of your donations that exceeds the threshold of €60 and exceeds 1% of your threshold income (or the threshold income of you and your tax partner combined), up to a maximum of 10% of your total income. These limits do not apply if you have only made a 'periodical donation'.
If you incurred medical expenses in 2022 due to sickness or disability, you may be able to deduct these from your taxable income subject to certain conditions.
This overview is important if you paid any premiums for an annuity in 2022. You may be able to deduct all or a part of these in Box 1 of the tax return.
It could be that you do not have all the information you need yet or for some other reason cannot file your tax return on time. In that case you can request a postponement (extension). In many cases, you can get a postponement until 1 September 2023 (sometimes even longer) for filing your 2022 income tax return. You will have to request this postponement from the Tax and Customs Administration before 1 May 2023, however. Be aware that if you fail to meet your tax obligations on time or in full, you could receive a late filing penalty. In some cases, you must also pay a minimum of 4% tax interest on the amount of the income tax to the Tax and Customs Administration. For example, if the tax assessment for 2022 has a date after June 2023.
The information on our website about submitting your tax return applies to people who are liable for tax in the Netherlands . If you have not received an ‘aangiftebrief’ (notice of obligation to submit a tax return), or do not know whether you need to submit a tax return, check with the Tax and Customs Administration (Belastingdienst).
