Please refer to the following information:
All PhD’s at the University of Groningen (bursaries and employees) are “obliged to pay taxes” (Dutch:“belastingplichtig”). The amount of taxes differ per category of bursaries (see documents below) and depend on your personal situation (e.g. if you have bought a house). However, if you do not receive a form/letter from the tax office asking you to report your financial situation, you are not “obliged to fill in a tax declaration” (Dutch: “aangifteplichtig”). This means you are only obliged to fill in these forms, if you receive them from the tax office. But, this does not mean that you are not obliged to pay the taxes. In fact, the tax office can always send theses documents, i.e. it can even ask you to pay the taxes after you have finished your PhD. So, if you do not receive anything from the tax office, you can actually decide to not report anything yourself and hope that the tax office will never contact you. However, if the tax office contacts you afterwards, you will have to pay the whole amount at once. In case of foreign PhD students above 30 years this can be up to 34000 Euro excluding interest.
GRIN has prepared these documents for your information: An introduction to the Dutch tax system, including information on all types of bursaries and reimbursements, completion instructions for your tax forms and some useful addresses, factsheets on the taxation details for many years with separate sections for each type of bursary PhD and info for special cases.
- Introduction to the taxation for bursary PhDs
- Tax Assessment (Provisional) 2013
- Tax Assessment 2012
- Tax Assessment 2011
- Bursaries – Taxes 2009
- Bursaries – Taxes 2008
- Bursaries – Taxes 2007
- Bursaries – Taxes 2006
- Bursaries – Special Tax Info
Information available at the tax office and the International Service Desk has been obtained in the preparation of these documents and Grasp has tried to give as accurate information as possible. However, GRIN cannot be held responsible for any inadequacies that may still appear in these documents.
Also, the International Service desk has stated to often not be able to help with nuanced questions and they now refer to Tax Globalizers Bluestone for assistance.