Dear readers,

Last year I was exempt from tax on my pension, to be extended in 2024. Now I only pay on the AOW. Do I still have to file a declaration or is that no longer necessary?

Regards,

He

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14 responses to “Reader question: Exemption from tax on pension, do I still have to file a return?”

  1. RNo says up

    Hi Hans,

    you don't have to take any action yourself. If the Tax and Customs Administration wants to impose an assessment, they will come to you automatically. You do not state on which date in 2020 you obtained an exemption. When you lived in the Netherlands in 2020, you have to pay tax on that, but that seems logical to me.

    • He says up

      I received an exemption for 5 years last year, I have been living here tax-wise since 2019.

  2. Marty Duyts says up

    There is an obligation to declare if tax will still be due in the Netherlands (for example with immovable property located in the Netherlands).
    A mandatory declaration must be submitted if a letter has been issued stating this. If it turns out that no more tax is owed, the Tax and Customs Administration will no longer send such a letter in the future. If necessary, see your own message box.

  3. Pieter says up

    See: https://www.nederlandwereldwijd.nl/wonen-werken/belastingaangifte-buiten-nederland/wonen-buiten-nederland-inkomsten-uit-nederland/waarover-betaal-ik-inkomstenbelasting-in-nederland-als-ik-in-het-buitenland-woon

  4. Danny says up

    Whether or not I can't say.
    I have been living in Thailand with exemption for 15 years now and never filed a declaration until last year.
    However, in September I received a letter from the tax authorities
    If I still wanted to submit my tax return for 2019!
    Well, I'll spare you the whole story of what happened afterwards.
    As a non-resident taxpayer with no property in the Netherlands, submitting a tax return is pointless because the result is "0".
    Yes, that's what I thought too, but nothing could be further from the truth.
    First I received a provisional assessment with a refund of 1100 euros. It was deposited within 1 week.
    But it was wrong because they gave me the payroll tax of the AOW back and that is not correct.
    After 2 x calls I was asked to re-submit the declaration.
    No sooner said than done. 3 weeks ago I received another corrected provisional assessment. I was scared to death! Would I be so kind as to pay 1100 plus 14000 = 15100 euros. Wrong again!!! The tax authorities had, “Joost mag wetnwhy” taxed me as a resident taxpayer. And that while I have an exemption until 2027.
    Called again. Well, they didn't understand that either and promised me to find out. That has now happened and of course everything is being corrected.
    You understand that this caused a lot of stress.
    Moral of this story? I don't file a declaration anymore, it doesn't yield anything (in my situation).
    I'll wait because I don't want to go through this again

    • janbeute says up

      Dear Danny, if you follow the news then you know how a big mess these days are at the tax authorities.
      Just think as an example of the benefits affair that even the cabinet fell through.
      And the many victims are still waiting for compensation.
      Don't be afraid, if you stick to the rules like I do then they can go to hell as far as I'm concerned.
      That's how I slowly think about it.
      I live in Thailand just like you for 15 years and even longer, I am a tax resident here and fill in my tax obligations here truthfully every year with the help of a Thai female tax official.
      And if they have something to complain about, sorry it's corona time and the mail arrives late or not at all here in Thailand.
      It is high time that the entire tax authorities in the low countries were thoroughly and thoroughly swept through.
      Experienced tax officials with nice salaries are now at home with a nice early retirement salary were superfluous thanks to this expiring cabinet.
      It's a big mess.

      Jan Beute.

      • janbeute says up

        Before I forget, my pension from the SVB and ABP is taxed in the Netherlands anyway, so no refund is possible.
        And from my pension from the PMT they can keep the taxed part of my part.
        All that whining about a few euros more or less is not worth all that telephone calling and the resulting stress.
        You only live once to be happy, and it probably doesn't involve large amounts of money.
        There are worse things.

        Jan Beute.

      • Peter says up

        Do you have any idea whether you have to declare tax here if you are below the payment limit?
        I only have to pay above 500.000 baht due to the various deductions, but usually I have around 450.000 income per year. That's my pension.
        I have to pay tax on my state pension in the Netherlands, so I leave it in the bank in the Netherlands and transfer it once a year, then it is savings and not taxable in Thailand.
        No idea if you have to declare tax if you are below taxable income here. Doesn't make much sense to me.

        • ruud says up

          It seems to me that if you are taxable in Thailand, you just have to file a return every year, whether you have something to pay or not.
          How else will the IRS ever know if you really didn't have to pay tax?

          And I was once told by the tax authorities that filing a tax return is mandatory and that the immigration service should check whether a tax return is filed.
          But like so many laws, they are not enthusiastically enforced, but if at some point an order from the Thai government comes along - and the money seems to have run out there - you could probably be in big trouble if you never filed a report .

  5. carpenter says up

    Dear Han, if you received an exemption as of January last year (2020), everything about 2020 is okay. But if that was later, you still owe money from the NL Tax Authorities. The fact is that if you live in Thailand for more than 180 (?) days, you are liable to pay tax in Thailand and not in the Netherlands. Of course, this only applies to “non-government pension”. It does not matter whether or not you have an exemption, but from that moment on you can reclaim your NL tax. So mandatory tax return or not, see if you are still entitled to a refund. That could also be done in 2019 if you had already lived in Thailand for 180 (?) days…

    • He says up

      I received an exemption in 2020 for 5 years and got my 2019 tax back. No longer have any property in the Netherlands, exemption from pension, but do pay tax on the state pension.

  6. Bob, Jomtien says up

    I have now completed 8 of my 10 years of exemption. Every year I received a letter from the service asking whether I wanted to submit my tax return for the past year before July 1. I now have a tax consultant through an existing pension company who pays my annual pension. No payroll tax, etc. will be withheld from this. But it may be that in addition to this (and other pensions for which exemption has already been granted), there are other incomes on which the state may still levy tax. Consider dividends, interest, one-off or annually recurring income such as authors' compensation (distribution), etc. You can arrange all of this via the tax return. The result will often be 0 due to the tax-free foot rule. After all, the 'service' receives that information via the payer.

    • Erik says up

      Bob, the tax-free allowance was abolished on 1-1-2002. This was replaced by a tax credit, but if you live in Thailand you will not get it.

    • ruud says up

      It is unevenly distributed in the world.
      I received an exemption for 5 years and the next exemption is also for 5 years, if the letter from the tax authorities gets along a bit, otherwise I will not be able to send it to the pension fund in time.


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