What do we need for your 2024 IB return?

From 1 March 2025, income tax returns for 2024 can be compiled and submitted to the Inland Revenue. Below is a list designed to assist in collecting the required data. This list covers the most common parts of the return. We cannot rule out asking you for further details. The list in pdf format can be found at here.

Pre-completed declaration

Usually, if you have authorised us to do so, we can download the details of the pre-completed tax return (VIA) from the Inland Revenue. But the VIA does not always contain the correct information and often information is missing. In addition, we obviously want to complete your return in the best possible way. That is why we ask you to send us all information relevant to the return. This may be done electronically (e.g. by e-mail), but of course also physically (by handing it in at our counter or by post).

Your personal situation

  • Will you be married or divorced in 2024?
  • Did you enter into or break up a registered partnership?
  • Did you start living together in 2024 or did your cohabitation end?
  • Were children born in 2024?
  • Has a child reached the age of 18 by 2024?
  • Other information about your personal situation relevant to the tax return?

Labour

  • The 2024 annual statement(s) from your employer(s).
  • The 2024 annual statement(s) from benefit agencies (SVB, UWV, pension, annuity).
  • Statement of your other income from employment (self-employed, free lancer, artist, paid volunteer) and the expenses associated with this income (these expenses must be supported by supporting documents and proof of payment).

Business profit (sole proprietorship, partnership, limited liability company)

  • The financial statements (if we do not compile them).
  • Any other relevant information.

Own home

  • The WOZ decision of the 2024 tax year (value date 1 January 2023).
  • Did you object to this decision? If yes, with what result?
  • Financial (annual) statement(s) 2024 from the lender of the loan(s) with which you financed the home (mortgages).
  • Did you buy and/or sell your property in 2024?
    - the notary statement(s);
    - statement of the costs incurred in connection with the purchase or sale that are not mentioned on the notary's statement(s) (valuation costs, brokerage costs, etc.);
    - if capital insurance has been paid out: copy of all data relating to it.

Savings and investments

  • Financial (annual) statement(s) of all bank accounts (showing both the balance at 1 January 2024 and 31 December 2024).
  • (Annual) summary of all securities deposits, showing:
    - value on 1 January 2024 and on 31 December 2024;
    - withholding (Dutch) dividend tax;
    - foreign withholding tax withheld (by country).
  • Statement of the value of property, other than your own home, on 1 January 2024 and on 31 December 2024 (for homes, the WOZ value of the 2024 tax year).
    If it concerns rented accommodation, also a statement of the basic rent, excluding service costs, applicable on 1 January 2024.
  • Statement of the value as at 1 January 2024 and 31 December 2024 of other assets, not for personal use in your own household, such as:
    - crypto currency;
    - money loans and other receivables;
    - amounts recognised as owed to children;
    - collections;
    - Cash, if more than €653 (tax partners more than €1,306).
  • Statement of outstanding loans and other debts as at 1 January 2024 and as at 31 December 2024 (other than those for your own home).

In the tax return, we calculate your income from savings and investments (box 3) with the flat-rate returns determined by law. If the actual return you achieved with your total assets is lower than this flat rate return, you can provide proof of this to the Tax Authorities from mid-2025 onwards. Based on that proof, the Tax Authorities can then set your income from savings and investments lower.

Deductions

  • Disability insurance premium
    • premiums paid in 2024;
    • premiums recovered in 2024
  • Annuity (premium)
    • premiums paid or contributions made in 2024;
    • pension statement (UPO) from your pension fund(s) and/or pension insurer(s)
  • Partner alimony
    • The amount of spousal maintenance paid in 2024;
    • receipts;
    • name, address, place of residence and BSN of the person to whom maintenance was paid
  • Extraordinary expenses (NOTE: these expenses are deductible if and to the extent that an income-dependent threshold is exceeded)
    • statement of expenditure incurred, with copy of invoices;
    • receipts.
  • Donations
    • statement to which institution which amounts have been paid;
    • receipts.
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