A taxpayer living in Belgium did not file an income tax return with the Dutch tax authorities. He said he had not received a tax return form and had not been reminded by the tax authorities to file the tax return form that had apparently been issued to him. He had moved to Belgium, but his new address was not known to the Dutch tax authorities. However, the new address had been processed in the taxpayer's payroll records by the taxpayer's Dutch employer.
The Court of Appeal of The Hague ruled that an intentional failure to file a tax return in the Netherlands had occurred and found the fine of €2,800 appropriate and necessary. Meanwhile, the case is before the Supreme Court and the Advocate General (A-G) concludes that a taxpayer residing abroad should realise that when a duty to file a tax return arises, it is precisely on his part that active contact with the Dutch tax authorities should be maintained. The A-G also finds that this taxpayer had to reasonably assume that he had to file a tax return in the Netherlands for the year in question.
From 1 January 2015, important changes came into force with regard to the income tax levied on foreign taxpayers. We describe these changes in a fact sheet, which you can here finds. Naturally, we will be happy to look with you at how these new rules will affect you.