Private or public limited companies (bv or nv) in the Netherlands have to file a corporate or corporation income tax return (vpb, vennootschapsbelasting in Dutch) every year. You file your tax declaration after closing your company’s fiscal year. Some foundations and associations also have to file corporate income tax returns. The Dutch Tax Administration uses the return to determine your tax assessment: will you have to pay tax, or get a tax refund?
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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 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, different from what is stated in the assessment? You can request an adaptation of your provisional assessment (wijziging van uw voorlopige aanslag, in Dutch). You can also request an adaptation 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 return
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:
- By submitting it online through the Tax and Customs Administration website (Mijn Belastingdienst Zakelijk, in Dutch). You will receive the required logon data once you have registered with the Netherlands Chamber of Commerce KVK, if your business is established in the Netherlands.
- Using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way.
- By outsourcing your corporation tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.
Apply for a filing extension You can apply for a filing extension (a delay) in two ways:
- Online, using the ‘Uitstel vennootschapsbelasting’ (Filing extension 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 (Filing extension corporate income 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).