Dutch tax return filing extension (2022 – 2023)
At the time of writing, March 2023, we’re in the middle of the Dutch tax season. The tax season for the income tax return for 2022 in the Netherlands runs from March 1st to May 1st, 2023. Are you unable to submit your income tax return before the 1st of May? Then you can apply for a tax filing extension. If you apply for this yourself, you have until September 1st, 2023.
Tax filing extension via a tax advisor
We can apply for a tax deferral via the system for Dutch tax advisors. In this case, we can apply for a postponement until the 1st of May, 2024. If you want us to take care of your income tax return for 2022, we will request a tax filing extension free of charge. We are happy to help you submit a complete and correct tax return in the Netherlands. Fill in our contact form or call us at +31 20 2170120 to discuss the possibilities.
Postponement of income tax return 2022
Sometimes, you can’t file your tax return on time. Or you don’t want to do it yet. In that case, you can request a postponement of the tax return deadline. It is good to know that you must do this before the final tax filing due date. In most cases, this is the 1st of May, but you can find the due date on the invitation from the Dutch tax authorities. If you request an extension after the deadline, you will risk a fine.
How do you apply for an extension of your Dutch tax return?
You can request an extension of the income tax return deadline for 2022 in two ways. The first way is through a tax advisor. Contact a tax advisor and ask if you can make use of the tax filing extension scheme. You don’t have to do anything for this besides providing some details like your BSN number. We are, of course, happy to help you! If we apply for the postponement before May 1st, 2023, you will be granted an extension until May 1st, 2024.
If you do not use a tax advisor, you must take action yourself. You arrange this in the online environment in Mijn Belastingdienst. You can also choose to request a postponement in writing. If you request a postponement before the 1st of May 2023, you will be granted an extension until 1 September 2023.
Pay attention to tax interest when postponing your Dutch tax return
If you request a postponement for the 2022 income tax return, you may face tax interest. The moment you have to pay an amount, you pay tax interest from the 1st of July after the tax year. The time the Dutch tax authorities may charge interest is up to a maximum of 19 weeks after sending your tax return. After that, the accrual of tax interest will stop.
Do you get some tax back? Then you will, unfortunately, not be reimbursed any interest from the 1st of July 2023. This is because you have chosen to file the tax return later. However, if it takes the Dutch tax authorities longer than 13 weeks to issue an assessment, you may be reimbursed tax interest.
How much tax interest is charged?
The tax interest amounts to 4% per year. Imagine that you submit the 2022 tax return on May 10th, 2023, and the Dutch tax authorities impose the assessment on December 1st, 2023. Because the Dutch tax authorities do not have to deviate from the submitted tax return, they calculate tax interest for a maximum of 19 weeks. In this case, until September 19th.
The tax authorities will therefore charge interest from July 1st to September 19th (2 months and 19 days). When calculating the number of days, the Dutch tax authorities assume 30 days per month. That makes the period 79 days. When the tax assessment is € 1,000, the tax interest (79/360 x 4% x € 1,000) will amount to € 8.77.
We are happy to help!
Speak directly with one of our tax advisors
We can apply for an extension of your Dutch tax return deadline on your behalf. Of course, we would be happy to help with the income tax return filing as well! Let us know if you would like our help by contacting us via the details mentioned below!