In the Netherlands, you are obliged to file an income tax  return in case:

1. you are invited to file an income tax return (you received a letter called "Aangiftebrief" from the Dutch tax authorities in a blue enveloppe and/or;

2. in case filing a return would lead to a payable amount that exceeds the threshold for payable assessments (of € 56 in 2024)*

* if you lived in the Netherlands the entire year, you are employed the entire year, you had no other income (i.e. freelance) and the value of your wealth on January 1 of the year was less than the tax free amount (of € 57,000 in 2024), it is very likely that the payroll wage tax, paid by your employer, covers your income tax liability resulting in a nil outcome. 

Double checking if you owe tax makes a lot of sense in case of:

- changing employers during the year and/or;
- changing amount of weekly work hours and/or;
- bonus payments, RSU vesting, stock option vesting and/or;
- steap change of monthly income (also in when the 30% ruling expires) and/or;
- more than € 57,000 in (worldwide) wealth on January 1 of the tax year and/or;
- having income from work that is not paid via a Dutch payroll and/or;


In other situations it makes sense to file a return because it could lead to a tax refund:

- part year residency (moving into or out of the Netherlands) and part year employed in the Netherlands
- buying property to use as your principal residence
- having personal deductions (medical expenses, alimony payments, charitable donations - note that thresholds and conditions apply)