Tax Return in the Netherlands

To reclaim income tax paid in the Netherlands, Lithuanian citizens must follow certain steps and provide the required documents. Below are the main stages and necessary paperwork:

1. Filing a Tax Return in the Netherlands

• To reclaim taxes paid in the Netherlands, you must first submit a tax return (Belastingaangifte) to the Dutch Tax Administration (Belastingdienst).
• The tax return is filed online via the Mijn Belastingdienst platform. The filing period usually starts on March 1 and continues until May 1 of the following year.

2. Required Documents

To correctly submit your tax return and apply for a tax refund, you need the following documents:

• Annual income statement (Jaaropgave) – a document issued by your employer showing your total annual income and taxes paid. If you do not have a Jaaropgave, you can use your last payslip (Loonstrook).
• Identity document – a valid passport or ID card.
• BSN number (Burger Service Nummer) – your unique Dutch citizen service number, required for all employees in the Netherlands.
• Bank account details (IBAN) – the account to which your tax refund will be transferred.

3. Additional Documents

• If you have a family and are applying for child tax benefits, you must provide birth certificates or other documents proving custody of your children.
• If you are married or living with a partner, you may need to provide a marriage certificate or documents confirming your partner’s income if you are applying for a joint tax return.
• If you worked in the Netherlands only part of the year and also had income in Lithuania or another country, you may be asked to provide documentation of your foreign income.

4. Proof of Residence

• If you are not a permanent resident of the Netherlands, you may be required to prove your residence in Lithuania. For this, a certificate of residence or another official document confirming your address in Lithuania may be required.

5. Tax Classification and Allowances

• Tax refunds may include various tax deductions or allowances, such as for employment, children, mortgage interest, or insurance contributions.
• Lithuanian citizens working in the Netherlands may also qualify for the 30% ruling (30%-regeling), which allows a portion of their income to be tax-free if specific conditions are met.

6. Declaring Income in Lithuania

• Lithuanian citizens who worked in the Netherlands must also declare their foreign income to the Lithuanian State Tax Inspectorate (VMI). The VMI may request a certificate of taxes paid in the Netherlands (available from Belastingdienst) to avoid double taxation.

7. Declaration Approval and Refund Process

• After submitting your tax return in the Netherlands, the tax authority will review your documents and determine the refund amount. Processing time depends on the complexity of your case.
• The tax refund period usually takes between 2 and 6 months, depending on whether all necessary documents were submitted.

Summary

To reclaim taxes paid in the Netherlands, Lithuanian citizens must submit a tax declaration to the Dutch Tax Administration along with documents such as the Jaaropgave, ID, bank account details, and, if applicable, family or foreign income documentation. Additionally, all foreign income must be declared to the Lithuanian tax authority (VMI).

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