When wishing to settle with the Belastingdienst (Dutch tax authority), taxpayers must include all income earned in a given tax year in their annual tax return. Importantly, it is not only about those earned in the Netherlands, but also from other countries such as Poland. Foreign earnings must be included on a special income certificate (form EU/EC, ‘Income certificate for the year e.g. 2021 Foreign taxpayer eligible for relief). Find out who needs to think about such a document and how to obtain it – welcome.
Belastingdienst income certificate – when is it required?
The Dutch income certificate is a document through which the Belastingdienst has access to information about a taxpayer’s foreign income (that which is earned outside the Netherlands). The submission of this form has been required since 2015 and applies to taxpayers who:
- are not Dutch residents (they do not have a permanent residence in the Netherlands) and settle their accounts using form M or C,
- meet the so-called 90% condition (90% Regeling); these are persons with a minimum of 90% of their total income subject to tax in the Netherlands,
- apply for a standard tax allowance (algemene heffingskorting),
- check in and out during the tax year.
How do I obtain an income certificate for Belastingdienst?
The EU/EC income certificate is issued by the national tax office. In order to receive an income certificate stamped by the tax authorities, the appropriate tax return must be submitted in advance.
The length of time it takes to issue an income certificate depends on national tax legislation.
It is also possible to collect the certificate immediately, by going to the office of the relevant tax office in person.
EU/EC form – a different print-out each year
An important note is that the form evidencing income is different every year – this means that the form for, say, 2021 cannot be used to settle Dutch tax in 2023.
On BorsukPodatki.pl you will find both current prints and those from previous years.
Reworking an income certificate – it’s not worth doing!
Furthermore, the forms cannot be altered/edited in any way. If any changes are made, they will automatically be rejected by the Belastingdienst, which will mean that no tax allowances will be granted, i.e. a smaller tax refund or even a surcharge!
Download the income certificate from the Netherlands
What address to send the income certificate to?
The form should be sent in original by priority mail (not to be registered) to the address below:
Belastingdienst
Postbus 2577
6401DB Heerlen
Holandia
Importantly – failure to send in the Belastingienst income certificate may result in an unfavourable tax assessment, which in turn may mean a tax surcharge instead of a refund.
Need help getting an EU/EC form? Not sure how to send a form to the Netherlands? Or maybe you don’t like dealing with formalities? If so, use the services of our foreign settlement office. Our consultants will help you contact the relevant tax office, file your tax return, fill in the forms and send them to Belastingdienst. Thanks to our professional assistance, you will be guaranteed that your return has been prepared correctly and you will not have to worry about possible problems with the Polish and Dutch tax authorities.
