The Tax and Customs Administration has recently published the figures for 2016 forms World income declaration sent.
For whom.
This form is intended for people who (for the whole year or part of the year) outside the Netherlands have lived there and who:
- be entitled to Dutch healthcare or childcare allowance;
- pay a foreign contribution to the CAK (Central Administration Office) under the Health Insurance Act.
Even if your partner for benefit purposes lived outside the Netherlands in 2016, you must declare your worldwide income to the Tax and Customs Administration.
You are required to submit the form to the Tax and Customs Administration by the deadline. If you fail to do so, the Tax and Customs Administration will determine your worldwide income by means of an estimate. The deadline by which the Worldwide Income Declaration must be submitted is stated on the form. You can Tax Office requests for an extension.
World income
Your worldwide income is your total income, wherever in the world it was earned. In the Worldwide Income Statement, you add together your Dutch and non-Dutch income.
Decision
Following the submission of the World-wide Income Declaration, the Tax and Customs Administration will set out your world-wide income in a decision. The world-wide income determined in this way is then used:
- by the Tax and Customs Administration/Benefits Department to finalise your benefits;
- by the CAK to determine your final overseas contribution under the Health Insurance Act and/or your allowance;
The global income statement is not a tax return
The Global Income Declaration is not a tax return. As a foreign taxpayer, you must file a tax return in the Netherlands for specific types of income. You must submit this tax return (or have it submitted) in addition to the Global Income Declaration. The Tax and Customs Administration imposes administrative fines if you fail to submit your Dutch tax return or submit it late. If you do not submit the return, you will receive a tax assessment based on the Tax and Customs Administration’s estimate of your Dutch income.
If you have been granted an extension by the Tax and Customs Administration for the submission of your income tax return, this does not automatically mean you have also been granted an extension for the submission of your Global Income Statement.