Imposing a final assessment (definitieve aanslag)
Last updated:
21-09-2020
In the Netherlands, imposing a final income tax assessment will occur when the income tax return filed has been processed. The final assessment closes the year for tax purposes.
Even if no income tax return is filed, the tax office can issue an “ex-officio assessment” (in Dutch: “ambtshalve aanslag”), which is then based on an estimated amount of taxable income.
The final assessment specifies the amount of tax due (or tax refund) (including possible interest and penalties to be included) and it mentions the payment details and date(s) of the assessment.
If the income is negative, the assessment should be accompanied by a Tax Loss Decree, specifying the amount fo the tax loss available for carry forward or carry back.
| 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. |