| Important: If your assets were below the tax-free allowance, or if the combination of the 30% ruling and partial non-resident taxpayer status applied to you, the information below does not have any consequences for you at this time. As we mentioned earlier, it is now – or will soon be – possible to request a refund of taxes paid for several years if the actual return on your (Box 3) assets was lower than the notional return on which the tax assessments were based. In recent weeks, the Dutch Tax Authorities have sent out a large number of letters on this subject, with the reference: “You may provide us with your actual return over (year).” To do this, you must use the form “Opgaaf Werkelijk Rendement” (Declaration of Actual Return). The letter from the Dutch Tax Authorities also specifies the deadline by which this form must be submitted. Of course, we can advise you on the information required, how the actual return should be calculated, and assist you with completing the “Opgaaf Werkelijk Rendement” form. If you would like our assistance, we kindly ask you to send a scan or clear photo of the letter from the Dutch Tax Authorities together with your request for support to our tax team. Our tax team uses a shared mailbox so that requests can be handled by several colleagues. The email address is Belastingdienst@practical.nl. Please note: we cannot independently determine the actual return on, among other things, real estate located outside the Netherlands, (domestic and foreign) investment portfolios, bank accounts in foreign currencies, and cryptocurrencies. This information must be calculated and provided by you. We also want to point out that, based on several trial calculations, we have established that in many cases the effort involved in submitting the “Opgaaf Werkelijk Rendement” form does not outweigh the possible tax refund. However, this can only be determined with certainty once all the necessary work has been carried out. Important: The above-mentioned activities are not included in the fixed annual fees for preparing your tax return. These activities will be charged separately based on the time spent x our hourly rate Enclosed: Sample letter- (click on this link) Checklist – (click on this link) If you have any questions following this mailing, we are of course at your disposal. You can contact one of our tax specialists by phone at +31 (0)88 011 40 40 or simply schedule an appointment via the link below. Kind regards, Practical | Excellence in Finance Lutina ten Broek Hans de Groot Ed Aquina Max van der Stoop Waldemar Wilmink |
