Tax advice Netherlands-Germany | Legal aid office

Questioner

Dear Ladies and Gentlemen, I have a question regarding European tax law. In 2015 I lived, worked and paid taxes in the Netherlands for three months. In April I went back to Germany, worked here for a short while and then received benefits. I was of the opinion that, because I had almost no income in the period from April to December 2015, I would be able to claim back the taxes I had paid in the Netherlands. I then applied for form M to file my tax return in the Netherlands. Because it was not clear to me what the 10% scheme is, I contacted the tax authorities by phone. The lady from the tax authorities told me that I did not have to fill out a form at all because I cannot claim back taxes in my situation. According to her, it does not matter that I had no income in the German period, but only the Dutch period is considered. Is that correct? It seems to me to be contrary to European law that I do not get a tax refund because I was not unemployed in the Netherlands but in Germany. ...it may also be relevant that I worked in the Netherlands for about a week but was already living in Germany. Can someone help me? Yours sincerely MS

Lawyer

In my opinion, you have worked in the Netherlands but not lived there (residence tax) and moreover there is indeed a good chance that the 10% rule applies, then you must apply for an exemption in Germany for the taxable part in the Netherlands to prevent double taxation on social security contributions, etc.

Questioner

I have lived in the Netherlands (April 2014 to April 2015). In Germany I paid no taxes at all in 2015. I have received a benefit.

Lawyer

Yes, then you have lived there, and you have emigrated and returned. In the year of remigration you can choose where you declare taxes. For social security an exemption must then be requested. Perhaps you can better ask your questions on a tax forum?