Who files a corporate tax return?
Businesses with legal personality, rechtspersonen in Dutch, have to file a corporate tax return in the Netherlands. Dutch legal structures with legal personality are:
- private limited company (besloten vennootschap or bv)
- public limited company (naamloze vennootschap or nv)
- foundation (stichting)
- association (vereniging)
All bvs and nvs have to file an annual corporate tax return. Foundations and associations that operate as a business usually also have to file, but there are exceptions. See which foundations and associations are exempt.
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, 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
Is your fiscal year the same as the calendar year? Then you have to file your return before 1 June of each year. There are different rules for broken and shortened fiscal years (in Dutch). You have to file your return even if you have not received a provisional assessment. If you do not 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.
Are you a foreign tax payer for corporation tax, with no access to 'Inloggen voor Ondernemers'? Then fill out the paper declaration for foreign taxpayers for corporate income tax sent to you by the Dutch Tax and Customs Administration.
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.
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 extension? 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 objection (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 corporation tax return. A consultant can help you draw up and file your return, once you authorise them.
Check the corporate tax rates for the Netherlands
Check the rates for corporate tax for 2020 and the years before (in Dutch).
Use tax schemes
Make 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
The Corporate Tax Act is subject to changes. Check the Dutch Tax and Customs Administration information (in Dutch) regularly to find out the up-to-date rates and rules.