S.A.L.T. Partners B.V. — Preparation and Filing of the 2025 Personal Income Tax Return
As a specialized legal and tax boutique, S.A.L.T. Partners B.V. provides enterprise-grade tax compliance and structuring services. Our approach is strictly compliance-first, tailored for business owners, corporate executives, and high-skilled migrants.
Below you will find the scope of our services, pricing structure, and guidelines on how to select and complete the appropriate tax questionnaire for your 2025 filing.
Below you will find the scope of our services, pricing structure, and guidelines on how to select and complete the appropriate tax questionnaire for your 2025 filing.
How to choose the correct Questionnaire
(M-Form vs. P-Form)
(M-Form vs. P-Form)
To initiate the process, please download and complete the questionnaire that corresponds to your tax residency status in 2025:
- P-Form (Formulier P):Select this form if you were a registered tax resident of the Netherlands for the entire year of 2025 (January 1 through December 31).
- M-Form (Formulier M):This is the migration form. Select this if you arrived in the Netherlands to take up residency (and received your BSN) or if you emigrated from the Netherlands at any point during 2025. The exact date of your move is critical for the prorated calculation of Box 3 wealth tax and for splitting your worldwide income correctly.
Questionnaire: scope and completion instructions
The questionnaire is a highly structured document designed to capture data across all three Dutch tax boxes. Accuracy is paramount, as the tax authorities impose strict penalties for concealed wealth (ranging from 25% up to 150-300%).
Key sections include:
Key sections include:
- Personal Data & Status:Basic information for you, your spouse/fiscal partner, children, and specifics regarding your 30% ruling application (or actual ET-costs reimbursement).
- Real Estate & Mortgages (Box 1):Details regarding your primary residence (Eigen Woning), including mortgage source, one-off financing costs, construction deposits, and capital reinvestment rules from prior property sales.
- Income (Box 1 & Box 2):Worldwide employment income, pensions, alimony, as well as dividends and capital gains from companies where you hold a 5%+ interest (BV or foreign entities). This includes questions assessing potential exit taxes (conserverende aanslag) for emigrating shareholders.
- Wealth & Investments (Box 3):Global bank balances, investment portfolios, crypto-assets, loans, and non-primary real estate. It also includes a dedicated section for the Actual Return Approach (Opgaaf Werkelijk Rendement) to accurately report real investment losses or low yields.
- Entrepreneurs (ZZP / Sole Proprietorships):A specific section evaluating the 1,225-hour criterion, investment deductions (KIA, EIA, MIA), home office workspace compliance, and the business use of private or company vehicles.
How to fill it out: Download the document, answer the questions (YES/NO), and provide figures or dates in the corresponding fields. Pay close attention to the embedded warning notes (⚠), which explain the underlying tax legislation and compliance risks, ensuring you provide the most accurate data.
Pricing schedule
Our fee structure is transparent and scales with the complexity of your tax profile:
- Base Rate (Standard Return):€300 + VAT.
- Joint Filing with a fiscal partner who also has income:+€100.
- Primary Residence Declaration (Box 1 mortgage interest deduction):+€100.
- Box 3 Wealth Declaration for assets exceeding €400 000:+€100. (This includes an initial assessment of the Actual Return Approach; filing the additional opgaaf werkelijk rendement form is subject to specific arrangement).
- Entrepreneurs (ZZP):Preparation of the annual financial statement (jaarrekening) is €500 + VAT. Filing the entrepreneurial section of the personal tax return starts from €200 + VAT (depending on the complexity and scale of the business).
- Complex Advisory:Strategic tax planning, ruling applications, and Box 3 optimization are handled via dedicated consultations at €300 + VAT per hour, which includes a written summary (summary notes) of the results.
Our Working Process
We value time efficiency and execute a streamlined compliance process:
- Data Collection:You complete the questionnaire and submit it to us (preferably in March) alongside all supporting documents (30% ruling letter, annual salary statements Jaaropgaaf, notary settlement statements, etc.).
- Intro call (30 min.):We address any questions you or we may have regarding the filled-in questionnaire and we finalise the fee amount for the filing.
- Invoicing & Authorization:Upon invoice settlement, you will receive an email invitation to approve the digital tax authorization (DigiD machtiging). This is required to access your client tax portal (Mijn Belastingdienst) and cross-reference your details with the pre-filled data already held by the tax authorities (vooraf ingevuld aangifte). The filing itself is done via specialized Exact Online software. For long-term relationships (clients for 2+ years), VIA information will be loaded directly into our software based on a separate authorization from you.
- Drafting:Within 5-7 working days of receiving the completed questionnaire, supporting documents, and authorization, we will provide you with a full draft of your tax return.
- Filing:Once approved by you, the return is formally filed with the Dutch Tax Authorities (Belastingdienst). To avoid statutory tax interest charges (minimum 4%), the return must be filed before May 1st.
- Post-Filing Review:Once the final tax assessment is issued by the authorities, we provide a complimentary review consultation to explain the results. Post-filing support also includes appealing the tax authority's decision in case of any discrepancies with the filed tax return data.
Leave your email and book a zoom-meeting!
Call us at:
+31616123960
Contacts
For the fastest reply find us in Telegram: @VladBurilov
Vlad Burilov
vb@saltpartners.nl
+31 61 61 2 39 60
Slava Konizhevskiy
vk@saltpartners.nl
+31 611 75 12 65
Visit our office: 5211 TV Stationsweg 19, 's-Hertogenbosch
vb@saltpartners.nl
+31 61 61 2 39 60
Slava Konizhevskiy
vk@saltpartners.nl
+31 611 75 12 65
Visit our office: 5211 TV Stationsweg 19, 's-Hertogenbosch
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