In an effort to keep you informed of the impact of recent Canadian and Québec tax changes (particularly in response to the COVID-19 pandemic), the Osler Tax Group will provide periodic updates of measures announced by the federal and provincial governments with respect to tax reporting, payment deadlines and other compliance issues. If you disagree with a final assessment or an additional assessment, you can file an objection (Dutch only).Author(s): Mark Brender, Alain Fournier, David Wilson, Maude Lussier-Bourqueįor further information on the changes below or other tax matters, please contact any member of our National Tax Group in the Montréal office. Do you need a longer extension? Then you must state your reasons for the longer delay on the form. You’ll receive a reply form the Tax and Customs Administration within 3 weeks. After filling out the pdf on your computer, you’ll have to print it, sign it and post it to the Tax Office. Using the pdf form: Aanvraag uitstel aangifte vennootschapsbelasting (Filing extension corporate income tax return, Dutch only).The form can be found on the Tax Administration secure entrepreneurs’ site Online, using the ‘Uitstel vennootschapsbelasting’ (Filing extension corporate income tax) form (Dutch only).You can apply for a filing extension (a delay) in two ways: By outsourcing your corporation tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.Īre 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.For this option Standard Business Reporting (SBR) is the only way. Using software applications from commercial companies.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. By submitting it online through the Tax and Customs Administration website ( Mijn Belastingdienst Zakelijk, in Dutch).You can file your tax return in one of three ways: If you do not file your return in time, the Tax and Customs Administration may impose an administrative fine. You have to file your return even if you have not received a provisional assessment. There are different rules for broken and shortened fiscal years (in Dutch). Is your fiscal year the same as the calendar year? Then you have to file your return before 1 June of each year. You cannot file an objection to the provisional assessment, only to the final assessment. You can also request an adaptation if you disagree with the 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). The amount of this assessment is calculated based on data provided in previous years. Check your provisional assessmentĪt the start of the fiscal year you receive a provisional assessment from the Dutch Tax and Customs Administration. 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). 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. See which foundations and associations are exempt. Foundations and associations that operate as a business usually also have to file, but there are exceptions. public limited company ( naamloze vennootschap or nv)Īll bvs and nvs have to file an annual corporate tax return.private limited company ( besloten vennootschap or bv).Dutch legal structures with legal personality are: ![]() Businesses with legal personality, rechtspersonen in Dutch, have to file a corporate tax return in the Netherlands.
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