Who files a bodied tax return ?
Businesses with legal personality, rechtspersonen in Dutch, have to file a bodied tax return in the Netherlands. Dutch legal structures with legal personality are :
- private limited company (besloten vennootschap or bv)
- public limited company (naamloze vennootschap or nv)
- foundation (stichting)
- association (vereniging)
All bvs and nvs have to file an annual corporate tax reappearance. Foundations and associations that operate as a business normally besides have to file, but there are exceptions. See which foundations and associations are excuse
Dutch outgrowth or subordinate
If your company is foreign-based, with a ramify or subordinate in the Netherlands, you will be liable for corporate income tax on the income received by the dutch subsidiary company. however, it is possible for parent-daughter companies to establish a alleged fiscal integrity, which enables them to level out veto results from one component of the fiscal integrity with the plus results from another ( or others ) .
Check your probationary appraisal
At the start of the fiscal year you receive a provisional assessment from the Dutch Tax and Customs Administration. The amount of this assessment is calculated based on data provided in previous years. Check the provisional assessment. Do you expect a fall or rise in taxable profit, different from what is stated in the assessment? You can request an
File your pot income tax return
At the startle of the fiscal year you receive a probationary assessment from the dutch Tax and Customs Administration. The measure of this assessment is calculated based on data provided in former years. Check the probationary assessment. Do you expect a fall or wax in taxable net income, different from what is stated in the assessment ? You can request an adaptation of your probationary appraisal ( wijziging van uw voorlopige aanslag, in Dutch ). You can besides request an adaptation if you disagree with the judgment. You can not file an expostulation to the probationary assessment, entirely to the final appraisal. Is your fiscal year the same as the calendar year ? then you have to file your return before 1 June of each year. There are different rules for break in and shortened fiscal years ( in Dutch ). You have to file your render even if you have not received a probationary assessment. If you do not file your return in time, the Tax and Customs Administration may impose an administrative ticket. You can file your tax render in one of three ways :
- By submitting it online through the Tax and Customs Administration website (Mijn Belastingdienst Zakelijk, in Dutch). You will receive the required logon data once you have registered with the Netherlands Chamber of Commerce KVK, if your business is established in the Netherlands.
- Using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way.
- By outsourcing your corporation tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.
Are you a foreign tax payer for corporation tax, with no access to ‘Inloggen voor Ondernemers’? Then fill out the paper declaration for foreign taxpayers for corporate income tax sent to you by the Dutch Tax and Customs Administration.
Apply for a filing extension
You can apply for a filing extension (a delay) in two ways:
- Online, using the ‘Uitstel vennootschapsbelasting’ (Filing extension corporate income tax) form (Dutch only). The form can be found on the Tax Administration secure entrepreneurs’ site;
- Using the pdf form: Aanvraag uitstel aangifte vennootschapsbelasting (Filing extension corporate income tax return, Dutch only). After filling out the pdf on your computer, you’ll have to print it, sign it and post it to the Tax Office.
You’ll receive a reply form the Tax and Customs Administration within 3 weeks. The standard delay is 5 months. Do you need a longer extension? Then you must state your reasons for the longer delay on the form.
object to the final assessment
Are you a foreign tax payer for pot tax, with no access to ‘Inloggen voor Ondernemers ‘ ? then fill out the wallpaper declaration for foreign taxpayers for corporate income tax send to you by the dutch Tax and Customs Administration.You can apply for a file reference ( a delay ) in two ways : You ’ ll receive a reply form the Tax and Customs Administration within 3 weeks. The criterion delay is 5 months. Do you need a longer extension ? then you must express your reasons for the longer stay on the form. If you disagree with a final assessment or an extra appraisal, you can file an protest ( Dutch lone ).
Tip: make use of the services of a Dutch consultant
A adviser who is adept in dutch can be a big help when dealing with your corporation tax return. A adviser can help you draw up and file your return, once you authorise them .
Check the corporate tax rates for the Netherlands
Use tax schemes
Make use of tax reduction schemes. They allow you to deduct a sum from your taxable profit. That way, you pay less taxes. Examples of tax deduction schemes are the
Changes in corporate tax
Check the rates for corporate tax for 2020 and the years before ( in Dutch ) .Make habit of tax decrease schemes. They allow you to deduct a union from your taxable net income. That way, you pay less taxes. Examples of tax deduction schemes are the KIA EIA and MIA The Corporate Tax Act is capable to changes. Check the dutch Tax and Customs Administration information ( in Dutch ) regularly to find out the up-to-date rates and rules .