Belastingdienst Filing & Paying Landlord Levy Return Netherlands : Tax & Customs Administration

Name of the Organization : Tax and Customs Administration
Type of Facility : Filing & Paying Landlord Levy Return
Country : Netherlands

Official Website : https://www.belastingdienst.nl/wps/wcm/connect/nl/home/home

Paying Landlord Levy :

Here you can read more about the new act. For instance when you have to file a landlord levy return and when your payment is due.You will be dealing with this regulation if you own more than 10 rented houses with a rent not exceeding € 699.48 (landlord levy limit for 2014).

Related : Tax & Customs Administration Belastingdienst Filing VAT Return & Paying : www.statusin.org/4749.html

The Landlord Levy Act (Wet verhuurderheffing) has been applicable since 1 January 2013.

Who is subject to the landlord levy? :
You pay the landlord levy for 2013 if on 1 January 2014, you own more than 10 rented houses falling on or below the rent limit of € 699.48.

Filing a landlord levy return :
If you own more than 10 houses on 1 January 2014, you will have to file a landlord levy return. We must have received your tax return by 30 September 2014.

Filing a tax return for entrepreneurs :
Are you an entrepreneur and do you want to file your tax return for 2014? You can do this by logging into the secured section of our website, using your username and password. See under ‘Overige formulieren’ and select ‘Aangifte verhuurderheffing 2014 voor ondernemers’ (only available in Dutch).

Filing a tax return for a group :
If you are a legal entity and member of a group, you can file a tax return 2014. You can do this as from 15 Juli 2014 by logging into the secured section of our website.

Filing a tax return for private individuals :
Are you a private individual and do you want to file your tax return for 2014? In that case, you can go to ‘Aangifte verhuurderheffing 2014 voor particulieren’ (only available in Dutch). Use your DigiD to log in.
Do you receive assistance in filing a tax return and do you want to authorise this person? In that case, you can use a DigiD authorisation.

Correcting the tax return :
Did you make an error when filing your tax return? In that case, you will have until 30 September 2014 to file a new tax return and to pay any amount. We will then consider your most recent tax return to be the right one. Do you correct the tax return after 30 September? In that case, we will handle the correction as an objection.

No invitation but still filing a tax return? :
Did you not receive an invitation, but do you believe that you have to file a tax return? In that case, you should register with the Landlord Levy Help Desk : 0800 – 235 83 50 (from abroad: +31 88 151 22 66), open from Monday to Friday from 8.00 am to 5.00 pm. During your registration, you will be asked to provide data such as your Legal Entities and Partnerships Identification Number (RSIN) or your Citizen Service Number (BSN).

Not filing a tax return :
Do you not file a tax return, while you actually should file a tax return? Or do you state an amount that is too low? In that case, we will send you an additional assessment and possibly impose a penalty.

Paying the landlord levy :
Did you file a tax return and do you know the amount of the landlord levy you must pay? Here you find details on how to make your payment and when it’s due.

Requesting a postponement :
Do you suffer from a serious calamity, for example a fire or flood that has damaged your computers? In that case, you may request a postponement.

Do you disagree with anything? :
Do you disagree with an additional assessment or a decision? In that case, you can lodge an objection.