Dutch income tax assessments, tax payments and tax refunds
Last updated:
21-09-2020
Generally, Dutch income tax is only due or refundable after the issuance of a tax assessment.
The tax assessment specifies the amount of income tax due or refundable and the payment due date.
The law distinguishes various kinds of income tax assessments:
- preliminary assessment (in Dutch: “voorlopige aanslag”);
- final assessment (in Dutch: “definitieve aanslag”);
- additional assessment (in Dutch: “navorderingsaanslag”);
- Ex-Officio assessment (in Dutch: "ambtshalve aanslag");
- protective assessment (in Dutch: “conserverende aanslag”).
The crucial function of an assessment is the formalization of a tax debt (positive or negative).
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |