Worldwide income return

An additional return you have to file stating your worldwide income. Please note that it is not your income tax return. This was the M-form you filed. If asked to do so returning the worldwide income form is mandatory. Failing to file the worldwide income return can result in having to pay back allowances. Or paying too much healthcare insurance contribution.

Why do you have to file a worldwide income return?

Your worldwide income (combined with the worldwide income of your fiscal partner) determines the final amount of healthcare allowance, child-related budget, childcare allowance, rent allowance. The amounts you've already received during the year are provisional. The worldwide income return is used to make a final calculation.

The worldwide income return also determines the amount of (non-residents) healthcare insurance contribution you need to pay. The amounts that were deducted during the year through the wage tax by the Sociale Verzekeringsbank , UWV, or your employer. And subsequently paid to the CAK are provisional and the worldwide income return again is used to make a final calculation. In some cases, there is unknown income from the Netherlands. For example, alimony is part of the worldwide income but not subject to wage tax.

The Dutch Tax Authorities claim that they only ask you to file a worldwide income return if you or your (fiscal) partner lived outside of the Netherlands and received a benefit or paid non-residents healthcare contribution. In my experience however they invite everyone who lived outside of the Netherlands indiscriminately. If you already filed an income tax return the worldwide income return has no added value whatsoever but is still mandatory.

How do you file a worldwide income return and what happens afterward?

Regrettably, the worldwide income can not be declared online. It is a hardcopy form in Dutch that can be found as a . PDF file at the website of the Dutch Tax Authorities. After sending in the worldwide income return you will receive a declaration (NiNbi). Stating your worldwide income and your taxable Dutch income.

€ 125,00 / Free combined with C or M-form

Need to file a worldwide income return?

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Stephan Jongedijk
Register Tax Advisor