Provisional and final income tax refunds
In the Dutch income tax return the ultimate income tax due by the taxpayer is credited with the amount already paid on provisional assessment(s) and other qualifying creditable tax pre-payments.
If a taxpayer expects a tax refund, for instance because he/she is entitled to tax deductions or incurred a loss from a private enterprise, he/she can file an application for a provisional tax refund (on the basis of a preliminary assessment) which will then be paid in monthly installments during the calendar year, or at once if the tax year has already expired.
Also an additional assessment can result in a tax refund.
It is standard policy of the Dutch tax office to process the income tax return filed as soon as possible and arrange to issue the preliminary income tax assessments before 1 July if the tax return has been filed before 1 April. If resulting in a refund, also the refund is paid to the taxpayer before 1 July.
| 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. |