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The deadline for the 2019 tax return has been extended until 31 March 2021 at the latest.

Tax return 2020 :

Form 100 :

Tax Authorities asks you to send in your return by March 31. (due to COVID-19 this date has been extended to 30 June 2021)

If you send it after 30 June, it should in principle be accepted.

However, if you file late (i.e. after June 30) it may take longer to process your tax return.

Non-resident taxpayers, married before January 1 of the tax year, who wish to change their tax class are obliged to send their return before March 31, otherwise they will automatically be taxed in tax class 1.

Form 163 :

The deadline is 31 December and in principle the Tax Authorities does not accept forms after that date.
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