Tax clearance is every taxpayer’s primary duty. To fulfil it, an annual earnings return is required. If you work or used to work in the Netherlands you have certainly come across the term jaaropgave (or jaaropgaaf). Bearing this in mind, we outline in this article the most important information about the Dutch tax card jaaropgaaf. Moreover, we provide all the most important information regarding Dutch income tax, and more specifically the tax return used in the Netherlands.
What is jaaropgaaf?
Jaaropgave or Jaaropgaaf a Dutch tax card, issued by the employer after the end of the tax year for a worker legally employed in the Netherlands. Jaaropgaaf is a statement attesting to an employee’s income and advance tax payments made on their behalf – indispensable when settling annual accounts with the tax authority. By obtaining your jaaropgaaf from the Netherlands, you have the opportunity to settle your annual accounts with the tax authorities in both the Netherlands and your home country.
How to read the Duch tax card jaaropgaaf?
In your jaaropgaaf, you will find a lot of detailed information related to the gross income you earned in the Netherlands. Even though jaaropgaaf cards can vary in appearance, and more specifically in layout, with each employer, they should contain identical data. Below is the jaaropgaaf specimen for 2022 , published by the Belastingdienst, the Dutch tax authority, which we wrote more about in our article on the tax return in the Netherlands.
The most important parts of the Dutch tax card jaaropgaaf
When working in the Netherlands, you should expect to receive some documents in Dutch. But if you are puzzled about, where the tax refund amount is on the jaaropgaaf,look no further! Below is a glossary of key terms used in the Dutch tax card.
- Loon or Loon Voor Loonbelasting/Premie Volksverzekeringen, or even Fiscaal Loon — is Dutch for gross income amount;
- Ingehouden Loonbelasting or Loonbelasting/Premie Volksverzekeringen, and sometimes Loonheffing or Ingehouden Loonheffing — each of these terms means advance income tax and social security payments. Also, it is the maximum amount of Dutch tax refund that can be claimed;
- Arbeidskorting or Verrekende Arbeidskorting — employee relief, meaning a tax reduction made by the employer;
- Levensloopverlofkorting — another type of relief, based on the employee’s length of service;
- Loonheffingskorting — salary tax deduction;
- Loon Zorgverzekeringswet — gross income subject to statutory health insurance;
- Premie Ziekenfonds or Ingehouden Bijdrage Zorgverzekeringswet — insurance premiums.
Where to obtain the Dutch tax card jaaropgaaf?
When applying for a due tax refund from the Netherlands, it is necessary to obtain a jaaropgaaf. However, where to get it from? It is worth pointing out that the document is issued by every Dutch employer, which means that the number of jaaropgaaf cards you can expect to receive will equal the number of employers or agencies you worked for over the last accounting year. Bearing this in mind, in a situation where you lose your jaaropgaaf, you should ask the relevant employer for a copy. In many cases, it is published on the employee website at the beginning of the year. If for some reason you don’t receive a jaaropgaaf and are unable to obtain it from your employer, you can ask the Belastingdienst authority for a a replacement IB60 form or a printout of the document from the FLG system.
When does the Dutch tax card jaaropgaaf arrive?
The jaaropgave (jaaropgaaf) document should be submitted by your Dutch employer by March 31 of the following year, but you will usually receive it around mid-March. Importantly, in the Netherlands, you can settle your income tax for the previous year from March 1 to July 14 of the following year.
How do you get the Dutch tax card jaaropgaaf from Carrière?
We have already mentioned that it is common practice to post financial documents on the employee website. At Carrière, that’s exactly what it looks like! Working through our agency, you are assured of legal employment in the Netherlands and given access to our employee website — myHolland. There, you will find all the information relevant to our cooperation with you, including financial documents such as salaris, as well as annual tax returns.
Instructions for getting a jaaropgaaf on the myHolland portal
If you want to obtain the Dutch tax return document on your own, you will need to log into your profile in the myHolland application. Then, you need to go to the Finance Insurance, and select Financial settlements. There, a panel with weekly and annual financial settlements will be displayed. By selecting ”year” at the top of the panel, you will obtain information relating to the relevant settlement period. Under Annual tax returns (jaaropgaaf) you will find your annual tax return for the year in question. After clicking on the: Annual tax return (year), button, it will be downloaded from the website. You can then find the file in the Downloads folder on your computer. Now all you need to do is to submit your tax return to your tax office.
How do I get a jaaropgaaf after I stop working with the agency?
In the event of the termination of your relationship with Carrière you have access to your myHolland account until you obtain a jaaropgaaf. Example: Your period of employment with our agency came to an end in October 2022. You should receive your jaaropgaaf through the employee website by March 2023, shortly after which time your login will expire. This is why it is so important to download all tax returns and other documents downloaded from the platform. If you no longer remember your employee website login details, you should contact our agency by e-mail or phone.
Important information! The jaaropgaaf cards are usually made available on employee websites at the beginning of the calendar year, so it is important in this period to check communications from the administration announcing the date of these documents’ publication.
What if I don’t submit my Dutch tax card jaaropgaaf?
Submitting the Dutch jaaropgaaf document is mandatory for anyone who has worked legally in the Netherlands. In addition, the jaaropgaaf card is essential for you to properly settle accounts with the tax office in your home country. If you fail to account for the income you earned, you are likely to receive a financial penalty, sometimes amounting to several hundred euros!
Why is it recommended to submit the Dutch tax card jaaropgaaf?
The answer is simple – apart from the fact that by doing it, you will avoid a financial penalty, you can receive a tax refund. However, you need the Dutch tax card jaaropgaaf to obtain a refund of the overpaid tax. Therefore, if you want to enjoy the refund, we advise you not to delay submitting your tax return. To avoid such a situation, we recommend using the services of accounting offices dealing with Dutch financial settlements.
Things worth keeping in mind
The Jaaropgaaf tax card is an essential document for a correct tax return, required by both Dutch tax authorities and those in your home country. It is issued by every employer in the Netherlands, and you should receive it by the end of March of the following calendar year.
We hope that this article has explained all the jaaropgaaf issues to you in detail, so you can now travel with confidence to the country famous for windmills, bicycles, and cheese. If you have recently started looking for a job in the Netherlands, fill in the form and let Carrière find job offer for you.
Jaaropgaaf specimen source: https://www.belastingdienst.nl/