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Written by:
Bas Hollenberg


No tax return form received?

The fact that no tax return form is issued and/or a preliminary assessment is missing does not prevent the recovery of outstanding tax on Swiss disability benefits

The Hague Court ruling Nov 15, 2011

A man born in 1945 had been living in the Netherlands from the years 2000 to 2007. On November 8, 2010 he went to the tax office for help with his tax return for the 2009 year. Following that discussion tax assessments were issued to the man for Swiss disability benefits he received in the years 2000 to 2007.
The Court of the Hague found it unlikely that the man received a benefit in the year 2000 and voided the tax assessment for that year. For the other tax assessments the court ruled that the fact that no tax return forms or preliminary assessments were issued was of no consequence, citing Article AWR. Thus the recovery of the outstanding tax was indeed possible. For the years up to and including 2005 the extended recovery period of Article 16, paragraph 4 AWR was applicable. The Court considered the disability benefits to be foreign income despite the fact that the man himself transferred the benefit from Switzerland to a Dutch bank account. In the Supreme Court case of October 7, 2005 no. 40.988, LJN AT5950 it is explicitly stipulated that foreign income also includes situations in which a taxpayer receives the funds in the Netherlands.

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