Filing your corporate tax return in the Netherlands

Who files a corporate tax return?

Businesses with legal personality have to file a corporate tax return in the Netherlands. Dutch legal structures with legal personality are:

• besloten vennootschap or bv (private limited company)
• naamloze vennootschap or nv (public limited company)
• stichting (foundation)
• vereniging (association)

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.

Dutch branch or subsidiary

If your company is based outside the Netherlands, 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, parent-daughter companies can establish a so-called fiscal unity. This enables them to level out negative results from one party of the fiscal unity with the positive results from another (or others).

Check your provisional assessment

You receive a provisional assessment from the Netherlands Tax Administration at the start of the fiscal year. 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). This will prevent you from having to pay (a lot of) extra money later. 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 corporate 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 Administration may impose an administrative fine.

You can file your tax return in the following ways:

• Online through the Tax Administration website.
• Using software applications from commercial companies.
• By outsourcing your corporate income tax return work to a tax service provider. For example, an intermediary, such as a payroll manager, an accountant, or a tax consultant.

Foreign taxpayer? Avoid double taxation

Are you a foreign taxpayer who has to file for corporation tax on income earned in the Netherlands? You have to file tax returns in 2 countries. But that does not mean that you pay tax twice over the same income. Tax treaties help avoid double taxation. These are agreements between countries about which country will tax certain income. Learn more about avoiding double taxation.

Do you not have access to the Tax Administration website? Then fill out the paper declaration for foreign taxpayers for corporate income tax sent to you by the Tax Administration.

Apply for a filing extension

You can apply for a filing extension (a delay) at belastingdienst.nl. Here you can choose to apply for the postponement online (in Dutch, login required) or with a form (in Dutch). You first fill in the form on your computer and then send it by post to your local Tax Administration office (in Dutch) or the central Tax Administration office for international issues.

You will receive a reply from the Tax Administration within 3 weeks.

The standard extension 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).

Check the corporate tax rates for the Netherlands

Check the rates for corporate tax (in Dutch).

Tax benefits via deductions

Make use of tax deductions and investment credits. They allow you to deduct a sum from your taxable profit. That way, you pay less taxes. Examples of investment credit schemes are the KIA, EIA and MIA.