The deadline for submitting details of your worldwide income return in the Netherlands is approaching. People living in Germany or Belgium who receive Dutch means-tested benefits (e.g. Zorgtoeslag) or who pay the ‘contribution from abroad’ for the Dutch health insurance to the CAK (Dutch Social Insurance Agency) must declare their Worldwide income return (Opgaaf wereldinkomen) in the Netherlands. Below you will find information on what you need to bear in mind.
Why do I have to declare my Worldwide income return (Opgaaf wereldinkomen)?
You are obliged to declare your worldwide income return to the Dutch tax authorities (Belastingdienst) in the following cases – if you are living abroad and are receiving:
- Zorgtoeslag (health insurance allowance)
- Kinderopvangtoeslag (childcare allowance)
- Kindgebonden Budget (supplement to Dutch child benefit)
Or paying:
- The ‘contribution from abroad’ for the Dutch health insurance to the CAK.
The Dutch Dienst Toeslagen (the relevant department of the Belastingdienst) and the CAK require this information to calculate the final amount of your allowances or contributions.
Your worldwide income (wereldinkomen) includes all income from both the Netherlands and abroad. This includes, for example, wages, pensions, rental income, as well as income from assets or investment income.
Important to know
If you do not declare your worldwide income return by the applicable deadline, your entitlement to benefits may be withdrawn. Any amounts already paid out may be reclaimed.
The ‘Opgaaf wereldinkomen’ form is not used to submit an income tax return, nor is it used to declare contributions to the National Insurance Scheme or the income-related contributions under the Zorgverzekeringswet (Zvw, Dutch Health Insurance Act).
Do I have to complete the ‘Opgaaf wereldinkomen’ form?
As soon as you receive the form from the Belastingdienst, you should complete it in full. The tax authorities usually send it out annually from the end of April – submission deadlines are typically set for the following summer.
How do I declare my worldwide income?
To declare your worldwide income return, use the official ‘Opgaaf wereldinkomen’ form. This is usually sent to those concerned by post. If required, you can download the form for the year 2025 here: ‘Declaration of Worldwide Income 2025’ form.
Enter only your own total income and your personal allowances. If you live with a partner, they will receive their own form, which must be completed separately.
When and how do I return the form?
The Belastingdienst sends out the forms annually from the end of April. The deadline for submission is shown on the first page of your form. The address to which you must return the completed form is also stated there. You do not need to enclose any supporting documents or evidence at this stage.
An extension to the deadline can only be requested in writing. Please send the completed form to:
Belastingdienst
Postbus 2523
6401 DA Heerlen
Netherlands
Further information on this can be found on the Belastingdienst website.
What happens after you submit the form?
The Dutch Dienst Toeslagen (Allowances Service) will check your details and then issue a notice regarding income not taxable in the Netherlands (NiNbi). This notice lists both your income not taxable in the Netherlands and your income taxable in the Netherlands. Together, these make up your total worldwide income.
Based on this information, the Dienst Toeslagen and the CAK will determine the final amount of your benefits or contributions for the year in question.
Do you need help?
If you have any questions, you can contact the BelastingTelefoon Buitenland on +31 (0)55 5 385 385.