In the Netherlands
Payment of tax in the Netherlands is regulated based on mandatory withholding or pre-payments from most sources of income. We have highlighted the most common below.
Box 1 income:
Box 2 income:
Box 3 income
Due to the mandatory withholding from most common sources of income, most Dutch taxpayers do not need to make any additional payments when filing the tax return.
However, in the case that your self-employment income or income from investments was higher than first estimated there will be additional tax due. This tax will be calculated in the annual income tax return. After filing the tax return, the tax authorities will review the calculation and issue a tax assessment for the additional tax payable.