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 return after closing your company’s fiscal year. Some foundations and associations also have to file corporate income tax returns.
On this page
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, 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 (Inloggen voor Ondernemers, in Dutch). You will receive the required logon data once you have registered with the Netherlands Chamber of Commerce, 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 extensionYou 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).
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 ratesCheck the rates for corporate tax for 2015, 2016, 2017, 2018, and 2019 (in Dutch). From 2019-2021, the corporation tax rate will be reduced in three yearly increments.
Use tax schemesMake use of tax reduction schemes. They allow you to deduct a sum from your taxable profit. That way, you pay less taxes. Examples of tax deduction schemes are the KIA, EIA and MIA.
Changes in corporate tax in 2019
The Corporate Tax Act has changed per 1 January 2019, in the following areas:
- rate (in Dutch)
- the energy investment allowance (EIA)
- the environmental investment allowance (MIA)
- the small-scale investment allowance (KIA)
- depreciation of business premises (in Dutch)
- offset of loss (in Dutch)
- earnings stripping settlement (in Dutch)
Prinsjesdag (Budget Day) 2019 announcements
On Prinsjesdag (Budget Day) 2019, the Ministry of Finance announced that from 1 January 2020, it will no longer be possible to deduct administrative fines from your income tax or corporate income tax. As an employer, you will no longer be allowed to deduct compensations you give your employees for administrative fines. This change in law will probably come into effect on 1 January 2020, subject to its acceptance by the upper and lower houses of parliament.
No tax rate reduction in 2020
Measures as of 2021
- If you make a profit with innovative activities, the profit is exempt from corporate income tax. As of 1 January 2021, the innovation box tariff will increase from 7% to 9%.
- Losses as result of the liquidation of a subsidiary company or the discontinuation of business activities abroad may now still be deducted from profits. However, from 2021, this measure will be adjusted to restrict businesses in deducting losses from their profit.
- In special cases, your corporate income tax can be reduced if you pay all at once. From 2021 onwards, this tax reduction will be abolished.
These measures are subject to acceptance by the upper and lower houses of parliament.
Previously proposed changes to corporate income tax (vpb)
As part of the Tax Plan 2019, the following measures were introduced on Prinsjesdag 2018:
- The time allowed to carry forward losses (offset them against future profits) is limited to just 6 years instead of 9. So, if your business suffered a loss in 2018, you were allowed to carry it forward until 2027. If your business suffers a loss in 2019, you will have to deduct it in 2025 at the latest.
- Companies are no longer allowed to use buildings in company use for depreciation in their corporate income tax return from 2019, unless these buildings are in the company books for a value that exceeds the Valuation of Immovable Property (WOZ) value. This brings this measure into line with the regulation for buildingsused as investment property.