Since 1 March 2023, it is again possible to fill in the Dutch tax return. Residents of Belgium working in the Netherlands can also once again file their Dutch tax return. For those Belgian cross-border workers, the procedure to qualify as a foreign taxpayer has become simpler since last year. To qualify as a foreign taxpayer, at least 90% of the total world income must be taxed in the Netherlands. In addition, the taxpayer must provide an income declaration, signed by the FOD Financiën, to the Dutch tax authorities every year. Nowadays, Belgian cross-border workers can upload (or send by letter) their income declarations to the FOD Financiën, which in turn forwards the declarations directly to the Dutch Tax Administration (Belastingdienst).
Download the income declaration for 2022 via this website of the Dutch Tax Administration. This must then be completed (digitally) and signed.
You can then upload the income declaration via MyMinfin. Go to “My interactions” and click on “Reply to a Letter”. As service code, enter “535” and as FPS Finance attribute of the document “Dutch income declaration”. Of course, do not forget to add the income declaration as an attachment! If you do not succeed in uploading the income declaration via MyMinfin, you can also send it by post to the FOD Financiën: FOD Financiën – AAFisc – Particulieren, Gaston Crommenlaan 6 bus 535, 9050 Ledeberg.
After the data from the Belgian tax return have been processed, the FPS Finance checks the income declaration and, if complete and correctly filled in, delivers the income declaration to the Dutch Tax Administration.
More information can be found on this website: https://financien.belgium.be/nl/particulieren/internationaal/buitenlandse-inkomsten-en-rekeningen/nederlandse-inkomensverklaring.