A private or public limited company (bv or nv) has to file a corporate or corporation 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 subsidiaryIf 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 assessmentAt 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 assessment (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 corporation income tax returnYou 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 corporation tax return using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way.
- You may outsource your corporation tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.
Request a delayYou can request a delay in two ways:
- Online, using the ‘Uitstel vennootschapsbelasting’ (Delay corporate income tax) form (Dutch only). The form can be found on the Tax Administration secure entrepreneurs’ site;
- Using the pdf form: Aanvraag uitstel aangifte vennootschapsbelasting (Delay in filing corporate tax return, Dutch only). After filling out the pdf on your computer, you’ll have to print it, sign it and post it to the Tax Office.
Object to the final assessment
If you disagree with a final assessment or an additional assessment, you can file an objection (Dutch only).
Tip: make use of the services of a Dutch consultantA consultant who is proficient in Dutch can be a big help when dealing with your corporation tax return. A consultant can help you draw up and file your return, once you authorise them.
Check the corporation tax ratesThe corporate tax rates for 2019 are:
- 19% of taxable income under € 200,000
- 25% of taxable income over € 200,000
Tax deductionsThere are several tax reduction schemes in place, that can reduce the amount of corporate tax you’ll have to pay. For instance:
- the energy investment allowance (EIA)
- the environmental investment allowance (MIA)
- the random depreciation of environmental investments scheme (VAMIL)
- the small-scale investment allowance (KIA)
- the Innovation Box