A new year means a new tax return season. What do we need to complete your 2021 income tax return?
VIA
We have now been working with the data from the Pre-filled Tax Return (VIA) for a number of years. This is the data that the Tax and Customs Administration collects and provides to us electronically so that we can import it into the tax return.
You must authorise us to retrieve this information electronically from the Tax and Customs Administration. From 2021 onwards, this authorisation will be ongoing. This means we will no longer need to contact you about this every year. However, for 2021, we can only retrieve the VIA data on the basis of your ongoing authorisation if that authorisation has been activated before 1 December 2021.
If we have not activated your authorisation, or have not done so by 1 December 2021, you will shortly receive a letter from the Tax and Customs Administration containing a one-off authorisation. We ask you to forward this letter to us immediately. You may, of course, do so by sending a photo or scan, but please ensure that the QR code shown on the authorisation is clearly visible.
What would we like to receive from you?
The VIA data is now generally quite accurate and reasonably comprehensive. However, the Tax and Customs Administration still does not have all the information. It is also still advisable to check the VIA data. We therefore ask you to provide us with the following list to send the information provided. This may, of course, be done digitally, but also on paper.
Box 3
Following the Supreme Court’s ‘Kerst’ ruling, Box 3 (income from savings and investments) has become a hot topic. See our article Supreme Court ruling box 3 levy. The Ministry of Finance is still assessing the implications of this ruling. It is clear that, in 2021, you will pay income tax on your assets in box 3 at the maximum rate applicable to your actual return. However, exactly how that return is to be determined will become clear in the coming period. For the time being, the most obvious course of action seems to be to prepare your 2021 income tax return in accordance with the applicable law and then, where applicable, to lodge an appeal to have your income assessed on the basis of your actual return.