Dutch tax office asking me to refund tax return

Hi and welcome to the Forum.

Where and when you pay taxes is generally decided by where you reside; however, the EU has made special provision for cross-border workers.

An E106 form is supplied by the country where you reside (so France) as a certificate of proof that you are covered by the Medical Insurance of that country - so you would show that to the medical practitioner/hospital in the Netherlands in the event of you seeking treatment there.

The E101 form is the form you provide to the Belastingdienst as proof from your French Insurer that you are paying your Health Insurance premiums in France; you supply this form when you submit your annual tax return in the Netherlands; I assume you provided this to your tax advisor.

The only thing I can think of is that perhaps your advisor told or led the Belastingdienst to believe that you were paying for medical insurance in France in 2016; the Belastingdienst  have now gone through their records and found that there is no Form E101 from your French medical insurance that covers the period, in which case, you have to pay the Dutch equivalent unless you can prove you paid in France by providing the Form E101 from your French  insurer for the year 2016.

Hope this helps.

Cynic
Expat team

Thanks for your answer Cynic. I never tried to understand all these aspects and let it to my tax advisor, but it starts to make sense

To be sure to understand. I never paid any premium in France during the discussed period. Am I right by telling that, on top of the E106 form,  the Dutch administration could possibly have provided my with an E101 form  in the event the French taxes had asked me to prove that I paid premiums in the NL?

Hi again.

Then I suspect that the Dutch authorities are aware that you have not paid a premium in France; if they found no E101 document on your record, then they simply check with the French as to whether you have in fact paid there (they do talk to each other and share information).  You do have to pay somewhere, all that the EU rules did was to try and simplify things to simplify cross-border movement when working.  Had you paid your health insurance in the Netherlands, then you would have been entitled to the E106/101 documents to provide to the French Health authorities and the taxman.

When I moved from Germany to the Netherlands, I kept my old german bank account open (just in case) and was surprised that the Belastingdienst knew all about it when it came for my first annual tax return; the crossflow of information has been going on for years.

Hope this helps.

Cynic
Expat Team