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When is filing an income tax return in the Netherlands compulsory?
You are obliged to file an income tax return in the Netherlands if:
You have received an invitation from the Dutch Tax Authorities (hereafter: DTA) to do so; or
You expect to have to pay back more than €46 (2019), which will most likely be the case if you have another source of income from the Netherlands besides employment income, such as income from substantial interest or savings and investments.