The payment term for Dutch income tax assessments
The standard payment term for Dutch income tax assessments is six weeks after the date of the assessment. The date of the assessment is usually later than the date of receiving such assessment. It is however important to not pay the tax payable before the date of the assessment, otherwise the tax authorities cannot link the payment to the assessment.
For preliminary assessments which relate to taxes due over the running year, it is generally possible to pay the amount due in equal monthly installments until the last month of the running year.
The law provides for the possibility of extension for payment, but only under very strict conditions whereby the taxpayer must provide evidence that he/she has no income or wealth. An application must be filed by the taxpayer in which extensive information must be provided about the financial position of the taxpayer.
The amount of tax payable can under certain conditions be increased with interest.
| 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. |