Scope of services - standard Dutch income tax return preparation
 

Services within the scope of standard fee M-form, C-form, P-form & W-form:

Preparation and filing of the income tax returns for resident taxpayers / non-resident taxpayers / part year taxpayers with:
- employment income and/or;
- other income (alimony income, Dutch pension income, incidental freelance – but not entrepreneuring income) and/or;
- principal residence (also standard purchase/sale*) and/or;
- income from savings and investments (Box 3) with a combined maximum of 10 items (accounts, property). Includes property in the Netherlands and/or abroad.

* standard purchase/sale of principal residence: purchase first house, sale + purchase and reinvest the full gain from sale in the new house and sale of the house with no purchase of new house.

Not always covered within the standard fee (depends on the situation), so in principle out of scope are income tax returns with:

- allocation of income (for non-residents, residents in case of double taxation relief and/or taxpayers with equity income that is partly taxed in the Netherlands) and/or;
- foreign pension income and/or;
- box 3 in year of ending of 30% ruling and/or;
- Box 3 in case more than 10 items (bank/savings accounts, investment accounts, properties & loans)
- complex sale of principal residence + purchase of new principal residence (bijleenregeling) and/or;
- purchase of future principal residence (that is being built or renovated)
- divorce situations and/or;
- income from sole proprietorship / entrepreneuring is never covered in the standard fee. Entrepreneurs income tax return service can be ordered at a fixed fee of € 375. Note that we need to be provided with a annual resport (bookkeeper), including profit and loss account and balance sheets. If no bookkeeper was involved it is possible that additional fee is required for additional time spent on checking and communicating. 

Other additional out of scope work:

– detailed questions with respect to certain subjects in income tax returns (a brief explanation + reference will be provided with the income tax return)
– review tax assessments
– letters of objection
– response to questions from the Dutch tax authorities