Imposing a preliminary assessment (voorlopige aanslag)
On the basis of the Dutch Income Tax Act, a preliminary income tax assessment can be issued during the current year or after the end of the tax year.
The “preliminary” element is that these assessments will be followed by a final assessment and in essence no definitive rights can be derived from preliminary assessments.
Preliminary assessments are most likely imposed during the beginning of the current year if taxpayers earn income from a private enterprise or from main residence. Furthermore, preliminary assessments may be imposed after filing an income tax return.
If a taxpayer expects an income tax refund he/she can file a request for the issuance of a preliminary assessment during the current year. Subsequently, preliminary (monthly) income tax refunds will be paid (e.g. regarding the refund linked to the mortgage interest deduction) to the taxpayer. See also on this website the chapter about tax refunds.
| 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. |