# Aangifte Inkomstenbelasting (Personal Income Tax Return)

Country: Netherlands
When: 1 May following the tax year for self-filers (2025 return due 1 May 2026); online extension to 1 September on request via Mijn Belastingdienst; 1 May of the following year via a registered tax adviser under the Beconregeling
Tax year: 2025

The annual Dutch personal income tax return covering Box 1 (work and home), Box 2 (substantial shareholdings), and Box 3 (savings and investments). DGAs declare their gebruikelijk loon salary in Box 1 and dividends received in Box 2.

## Who this applies to

- Dutch tax-resident individuals with taxable income
- Directeur-grootaandeelhouders (DGAs) declaring Box 1 salary and Box 2 dividends
- ZZP self-employed entrepreneurs
- Non-residents with Dutch-source income (partial return)

## What to file

Aangifte inkomstenbelasting: three-box personal income tax return covering Box 1 (employment or DGA salary, business profit, mortgage deduction), Box 2 (dividends and capital gains from a 5%+ shareholding), and Box 3 (notional return on net assets above the threshold)

## How to file

Online via Mijn Belastingdienst at belastingdienst.nl. Many fields are pre-filled from employer, bank, and pension reports. DGAs review and supplement pre-filled data with their salary, dividends, and Box 3 assets. Tax advisers file via Becon-registered portals.

## Payment due

Additional tax due on the final assessment is payable within 6 weeks of the assessment date. Provisional assessments (voorlopige aanslagen IB) can be requested to pay in monthly instalments during the year.

## What happens if you miss it

Fine starting at EUR 385, rising to EUR 5,514 for repeated or deliberate non-compliance. Interest runs from 1 July following the tax year on unpaid assessments. Persistent non-filers may receive an estimated assessment (ambtshalve aanslag) which is typically higher than actual liability.

## Submission checklist

- Log in to Mijn Belastingdienst and open the pre-filled aangifte for the relevant year
- Review and confirm Box 1 items: DGA gebruikelijk loon net of loonheffing, any freelance profit, and mortgage interest deduction
- Add Box 2 items: dividends received from BV (gross amount), capital gains on BV shares, less any 15% dividend withholding tax already paid
- Declare Box 3 assets as at 1 January: bank balances, investments, second property at WOZ value, net of debts above the threshold
- Check for DGA loans from BV exceeding EUR 700,000: the excess is a deemed Box 2 dividend under Wet Excessief Lenen
- Submit and keep the confirmation; request a provisional assessment for next year if a large payment is expected

## Documents you need

- Jaaropgave (annual earnings statement) from DGA payroll
- Dividend declarations and dividend withholding tax (dividendbelasting) payment receipts
- Bank and investment account statements as at 1 January
- WOZ valuation for any properties
- Mortgage interest statement from lender
- Prior year aangifte and final assessment for reference

## Common mistakes to avoid

- Failing to report Box 2 dividends gross before the 15% withholding tax credit
- Omitting Box 3 assets including foreign bank accounts and investment portfolios
- Not claiming the zelfstandigenaftrek (self-employment deduction) or startersaftrek if eligible as a ZZP
- Ignoring the Wet Excessief Lenen: DGA loans from BV above EUR 700,000 are taxed as a deemed dividend

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/aangifte_doen/