How and when to file a Dutch corporate income tax return?
All Dutch companies incorporated according to Dutch law are obliged to file a corporate tax return at the end of each financial book year. Even when the company was not active that financial year, it is still obliged to file a corporate income tax return. There are a few exceptions to this rule, for example, a Dutch “stichting” (Foundation) does not have to file a return, it’s it's considered a non-profit organisation.
Mostly the financial year is equal to the calendar year. Only the first year of the company often differs from the calendar year. This is because the first financial year of a company can be extended.
What is an extended first financial year?
When a company, for example, is established during the year an extended first financial year can be requested. The purpose of an extended financial year is that companies that only exist for a few months don't have to prepare annual financial statements and have to make declarations for just the first few months. The financial year for these companies with an extended first financial year then runs until 31 December the following year.
Does the company have a broken financial year but is your financial year the same as the calendar year? Then the company is obliged to submit the corporate income tax return before the first of June of the following calendar year. Does the company have a broken financial year (This is the case when the financial year does not end on the 31st of December)? Then the company has to submit a declaration within 5 months after the ending of the financial year.
At the time the company files its corporate tax return, it needs to be certain about its tax position. It’s advised to discuss this with an independent tax specialist, and get a written opinion on this matter. The tax position might have an effect on how incoming dividends are taxed from subsidiaries, from an international perspective, among other things. INCO can help and advise you and your company regarding all of these subjects.
How to file the return?
There are three methods to file a corporate income tax return:
Via https://mijn.belastingdienst.nl/ppa/ (this website is only available in Dutch);
Using a special kind of software;
Via a tax representative such as INCO. Check out our Tax & Accounting services, and request for a quote!
When a company is not a tax resident of the Netherlands (please see our article about this subject) and you don't have access to “inloggen voor ondernemers”(login for business owners see above-mentioned link). Then the company has to file a paper declaration for foreign taxpayers for corporate income tax.
How can INCO help?
Tax returns can be digitally supplemented and amended. This, however, requires a certain kind of software. INCO does have the required software to digitally supplement or amend tax returns.
INCO can arrange the filing of all your tax returns (income, corporate income, VAT etc.). The status of your tax returns can be seen on the website of the Dutch Tax Authorities. When you are logged in to the business owners page, the website will show a list of tax returns that need to be filed and a list of tax returns that are already filed.
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