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If you own a private or public limited company (BV or NV), you must complete a corporate income tax return (VPB) for your company. Foundations or associations must complete corporation tax returns only in specific circumstances. Depending on the level of profit, you may be exempt.
Your company pays corporate income tax on the taxable profit in a single financial year. You can further reduce the taxable profit if your company has any deductible losses. More often than not, a financial year is the same as a calender year. However, a 'broken' financial year (e.g. from May to April) is also permitted. The financial year for the corporate income tax return must be the same as the financial year in the company’s articles of association.
Offset of losses
You may offset losses with future profits or profits from previous years. You offset losses initially against the profit from the previous year (carry back). If this is not possible, you may offset your losses with future profits (carry forward), which is only limited to 9 years.
In order to calculate the profit for corporation tax, you must apply more or less the same rules as apply to income tax.
Are your activities innovative? And are you making a profit? Then you may be able to put the profit from these activities in a special tariff box on your corporate income tax return: the innovation box. You then pay less tax. It is conditional that you have a patent or a foreign patent or that you apply for the R&D payroll tax allowance (WBSO).
Filing your return
The return for corporate income tax is filed each year, at the end of the company’s financial year. The corporate income tax return is completed digitally.