DigiD
Your digital ID for Dutch government services.
DigiD is how you log in to Mijn Belastingdienst and other Dutch government portals. You confirm logins with the DigiD app or SMS. If you don't have DigiD yet, request it early — it can take time.
Plain English
Tax terms explained
The Dutch tax world has many specific words. Here are the ones that come up most often when filing a personal income tax return.
BSN
Your citizen service number.
Your BSN (Burgerservicenummer) is your personal tax and government ID number in the Netherlands. You receive it after you register with your municipality.
Jaaropgaaf
Your annual income statement from your employer.
The jaaropgaaf summarises your full-year salary, the tax already withheld, and other key numbers. You usually receive it in January or February for the previous tax year.
Fiscal partner
Someone you can share certain tax items with.
A fiscal partner is usually a married partner, registered partner, or someone you live with under specific conditions. Fiscal partners can choose how to split certain income and deductions, which can change the outcome.
Box 1
Income from work and home.
Box 1 covers salary, benefits, and certain home-related items like mortgage interest deduction. Most employee income is reported here.
Box 3
Savings and investments.
Box 3 covers your assets on 1 January of the tax year — savings, investments, second properties, and certain other holdings. The rules for Box 3 have been changing in recent years, so always check the current method.
M-form / migration-year return
The return for the year you arrived or left.
If you moved to or from the Netherlands during the tax year, you usually file a migration-year return (often called the M-form). It treats the resident and non-resident parts of the year separately.
Prefilled data
Information already filled in for you.
Mijn Belastingdienst prefills certain fields with information from your employer, banks, and government records. Always check it carefully — prefilled does not mean correct.
Provisional assessment
An early estimate of your refund or amount due.
After filing, the Belastingdienst usually sends a provisional assessment first. The final assessment can come later and may be different. Keep both letters.
Foreign income
Income earned outside the Netherlands.
Foreign income may still need to be reported on your Dutch return, even if it was already taxed abroad. Tax treaties often determine which country has the final right to tax which income.
WOZ value
The official value of your home.
Your municipality sets a WOZ value (Waardering Onroerende Zaken) each year. It is used in the calculation of certain home-related items in your tax return.
30% ruling
A tax facility for some incoming employees.
The 30% ruling can let qualifying employees receive part of their salary tax-free for a limited period. It also affects how some assets are reported. Conditions and duration have changed over the years — always check the current rules.