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Filing your corporate tax return (vpb)

This information is provided by Dutch Tax and Customs Administration

A private or public limited company (bv or nv) has to file a corporate income tax return (vpb, vennootschapsbelasting in Dutch) every year. You file your return after closing your company’s fiscal year. Some foundations and associations also have to file corporate income tax returns, for instance if they compete with commercial enterprises. Sole proprietorships, self-employed professionals and partnerships do not fall under the corporate income tax. Their profit is taxed with personal income tax.

Dutch branch or subsidiary

If your company is foreign-based, with a branch or subsidiary in the Netherlands, you will be liable for corporate income tax on the income received by the Dutch subsidiary. However, it is possible for parent-daughter companies to establish a so-called fiscal unity, which enables them to level out negative results from one constituent of the fiscal unity with the positive results from another (or others).

Check your provisional assessment

At the start of the fiscal year you receive a provisional assessment from the Dutch Tax and Customs Administration. The amount of this assessment is calculated based on data provided in previous years. Check the provisional assessment. Do you expect a fall or rise in taxable profit than stated in the assessment? You can request an adaptation of your provisional assessmentExternal link (wijziging van uw voorlopige aanslag, in Dutch) if you disagree with the assessment. You cannot file an objection to the provisional assessment, only to the final assessment.

File your corporate income tax return

You have to file your return before 1 June of each year. You have to file your return even if you haven’t received a provisional assessment. If you don’t file your return in time, the Tax and Customs Administration may impose an administrative fine. You can file your tax return in one of three ways:
  • You can submit tax returns online through the Tax and Customs Administration website. You will receive the required logon data once you have registered with the Chamber of Commerce, if your business is established in the Netherlands.
  • You may complete your tax return using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way.
  • You may outsource your tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.
Are you a foreign tax payer for corporation tax, with no access to 'Inloggen voor Ondernemers' (Login for Business Owners - only available in Dutch)? Then fill out the paper declaration for foreign taxpayers for corporate income tax sent to you by the Dutch Tax and Customs Administration.

Request a delay

You can request a delay in two ways: You’ll receive a reply form the Tax and Customs Administration within 3 weeks. The standard delay is 5 months. Do you need a longer delay? Then you must state your reasons for the longer delay on the form.

Object to the final assessment

If you disagree with a final assessment or an additional assessment, you can file an objectionExternal link (Dutch only).

Tip: make use of the services of a Dutch consultant A consultant who is proficient in Dutch can be a big help when dealing with your corporate tax return. A consultant can help you draw up and file your return, once you authorise them.

Check the rates

The 2016, 2017 and 2018 corporate tax rates are.
  • 20% of taxable income under € 200,000
  • 25% of taxable income over € 200,000

Fiscal deductibles

There are several tax reduction schemes in place, that can reduce the amount of corporate tax you’ll have to pay. For instance:

Exemption for substantial holdings

Subsidiary companies distribute their profits to their parent companies in the form of dividend. The substantial holding exemption exempts the parent company from paying tax on dividends. This prevents it being taxed twice within the same group of companies. The substantial holding exemption is available only to shareholders who hold at least a 5% stake in a company. The exemption applies to substantial holdings in resident and non-resident companies. It is a key feature of the Dutch tax regime. Since profits are not taxed twice, subsidiaries located outside the Netherlands can compete with local companies on an equal tax footing. The substantial holding exemption does not apply to holdings in an investment vehicle that is subject to a reduced tax rate.

Any further questions?

Dutch Tax and Customs Administration

Tax Information Line for non-residents +31 (0)55 538 53 85

Tax Information Line for residents 0800 0543

This information is provided by

Dutch Tax and Customs Administration