What to Do If You Get a Blue Envelope

Key Takeaways

• The blue envelope (blauwe envelop) is any letter from the Belastingdienst (Dutch Tax Authority).
• It can contain an invitation to file, a tax assessment, a refund notice, or a request for information.
• Never ignore a blue envelope — even if you think it does not apply to you.
• You usually have 6 weeks to respond to assessments or file an objection.
• Most Belastingdienst correspondence is now also available digitally via Mijn Belastingdienst.

What Is the Blue Envelope?

The Belastingdienst sends official correspondence in a distinctive blue envelope. For many expats, receiving this letter is their first direct interaction with the Dutch tax authority — and it can be stressful, especially if the letter is entirely in Dutch.

The good news: in most cases, the blue envelope contains routine information. But you need to read it carefully and respond within the deadline if action is required.

Types of Blue Envelope Letters

1. Invitation to File (Uitnodiging tot het Doen van Aangifte)

What it says: You are invited to file your income tax return for the year [year].

What to do:

2. Provisional Assessment (Voorlopige Aanslag)

What it says: Based on available information, we have calculated a provisional tax amount for [year].

What it means: The Belastingdienst has estimated your tax based on previous years or partial data. This is not your final tax bill.

Common situations:

• You changed jobs or income levels, and the payroll tax withheld doesn't match the expected annual amount
• You have mortgage interest that generates a monthly refund
• You have Box 3 assets that generate an additional tax liability

What to do:

• Check if the amount seems reasonable
• If it says you owe money: pay by the deadline on the letter, or request a payment arrangement
• If it says you get a refund: the money will be transferred to your bank account on file
• If the amount seems wrong: you can request an adjustment (verzoek om herziening) through Mijn Belastingdienst

3. Final Assessment (Definitieve Aanslag)

What it says: We have processed your tax return for [year]. Your final tax is [amount].

What it means: This is the official result of your filed tax return. It confirms either:

• You owe additional tax (te betalen), OR
• You are entitled to a refund (terug te ontvangen), OR
• The amount withheld matches exactly (nihil — nothing to pay or receive)

What to do:

• Compare it to your filed return — the amounts should match what you submitted
• If you owe: pay within the period stated (usually 6 weeks)
• If you get a refund: check that your bank details are correct in Mijn Belastingdienst
• If you disagree: file an objection (bezwaar) within 6 weeks of the assessment date

4. Estimated Assessment (Ambtshalve Aanslag)

What it says: You did not file your tax return. We have estimated your tax at [amount].

What it means: You were required to file but did not. The Belastingdienst has made an estimate of what you owe — and this estimate is almost always higher than what you actually owe.

What to do:

1. File your return immediately — even though the deadline has passed, filing late with correct numbers is better than accepting the estimate
2. File an objection against the estimated assessment within 6 weeks
3. Pay any penalties for late filing (usually €385 for the first offense)

5. Request for Information (Verzoek om Informatie)

What it says: We need additional information about your tax return for [year].

What it means: The Belastingdienst has questions about something in your return. This could be:

• A deduction you claimed that needs documentation
• Income that appears inconsistent with other data they have
• Foreign assets or income they want you to clarify
• Box 3 values they want you to verify

What to do:

• Respond within the deadline stated in the letter (usually 4-6 weeks)
• Provide all requested documents
• If you need more time, contact the Belastingdienst before the deadline
• Keep copies of everything you send

6. Payment Reminder or Collection Notice

What it says: You have an outstanding balance of [amount]. Pay by [date].

What it means: You missed a payment deadline. The urgency depends on which stage:

• First reminder (herinnering): Friendly reminder, no extra costs yet
• Formal notice (aanmaning): More urgent, may include administrative costs (€8)
• Collection order (dwangbevel): Legal collection action with significant additional costs

What to do:

• Pay immediately if you can
• If you cannot pay: request a payment arrangement (betalingsregeling) — you can often pay in installments
• If you disagree with the amount: file an objection, but still pay to avoid collection action (you will be refunded if the objection is successful)

How to Read a Dutch Tax Letter

Blue envelope letters follow a standard format. Here are the key Dutch terms you will encounter:

Key Deadlines Summary

Going Digital: Mijn Belastingdienst & MijnOverheid

The Belastingdienst is transitioning to digital communication. To stay on top of your tax correspondence:

1. Activate your Berichtenbox at mijn.overheid.nl — this is where government messages are delivered digitally
2. Check Mijn Belastingdienst regularly — your assessments, payment history, and correspondence are all available online
3. Set up email notifications — get alerts when new messages arrive in your Berichtenbox

Common Mistakes

1. Ignoring the letter — The Belastingdienst will not forget. Ignoring leads to penalties, estimated assessments, and eventually collection actions.
2. Missing the 6-week objection deadline — After 6 weeks, your options become very limited. Mark the deadline in your calendar immediately.
3. Not checking Berichtenbox — Digital messages have the same legal force as physical letters. Missing a digital message is not an excuse.
4. Paying an estimated assessment without filing — Always file your actual return and object to the estimate.
5. Assuming you don't need to file — If you receive an invitation, you must file regardless of your income level.

What to Read Next

• Step-by-Step Guide to Filing — Learn how to file your return properly
• How to File an Objection — If you disagree with an assessment
• Common Deductions — Make sure you're not overpaying