The Tax Administration, Inspectorate Department, is reminding all businesses, employers, and financial administrators of the February 2, 2026, deadline for submitting the Summary Wage Statement (Verzamelloonstaat) and Third-Party Statement (Opgaaf Derden) for 2025, as required under Article 45 of the National Ordinance on General Taxes.
The Summary Wage Statement provides a record of all individuals employed by a business, including directors, supervisory directors, and individuals working exclusively on a commission basis, while the Third-Party Statement records individuals or entities that have provided services outside of an employer-employee relationship.
To facilitate the submission process, businesses with fewer than five employees may submit the forms in hard copy, while businesses with more than five employees are required to submit the information digitally via USB flash drive.
The Tax Administration encourages all businesses and employers to submit their documents on time to avoid penalties and ensure continued compliance with national tax regulations. Under Article 21a of the National Ordinance on General Taxes, the Inspector of Taxes can impose a fine of up to Cg. 5,000 if the requested statements, based on Article 45, Sections 2 and 3, are not submitted, submitted late, or submitted incomplete.
For more information or assistance, please contact the Tax Administration by telephone at 542-2143, 542-3782, 542-3839, or 542-3840, via WhatsApp at 556-3699, or by email at taxinfo@sintmaartengov.org.
https://www.sintmaartengov.org/news/Pages/2025-Summary-Wage-and-Third-Party-Statements-Due-February-2.aspx
