No time for the tax return in the Netherlands? Extend the deadline!
The Dutch tax season is almost coming to an end. Most people in the Netherlands must have filed their income tax return for 2022 before the 1st of May, 2023. Do you need more time for your tax return? Good news: you can request an extension of the deadline for the tax return from the Dutch tax authorities. Another option is to use the special arrangement for tax advisors (becon regeling) through us.
Special arrangement for tax advisors
As a tax advisor company, we can make use of a special arrangement (in Dutch called the becon regeling), in which we can easily obtain more time to submit your tax return. So you don’t have to worry about the deadline anymore. If you make use of this special ruling, the deadline for your tax return will be extended by one year. In this case, the declaration does not have to be submitted until 1 May 2024.
How to apply for a tax extension yourself
Do you choose to request an extension of your Dutch tax return yourself? You can request this in various ways. This can be done online (via “Mijn Belastingdienst”), by telephone, or in writing (via the deferral form). Please note: you can only request an extension for yourself. Do you have a fiscal partner? Your partner must then make an application himself.
Apply before the 1st of May
You must apply for the extension before the 1st of May, 2023 (if this is your deadline). You will then be granted an extension until September 1st, 2023. If you request a postponement after May 1st, 2023, you can expect a fine.
Pay attention to tax interest
Sometimes, you have to pay tax interest when you extend the tax return. This is the case if the Dutch tax authorities impose the assessment after the 1st of July, 2023. The tax interest depends on the date of the assessment. The maximum interest is 6% for 360 days (the tax authorities calculate with 30 days in a month). The maximum period that interest may be charged is 19 weeks after the submission of the tax return. This prevents you from continuing to pay tax interest, while the Dutch tax authorities take a long time for the final assessment. We give an example of the tax interest below.
Example tax interest
Imagine, you apply for an extension and submit the tax return on the 10th of May. You will receive the final assessment on August 12. The Dutch tax authorities only charge interest from the 1st of July and for a maximum period of 19 weeks after the submission. That is why the tax interest to be paid is often not too bad. In this case, it’s 1 month and 2 days, making a total of 32 days (because each month gets 30 days in this calculation). If the assessment to be paid is €1350, the calculation of the tax interest is as follows:
32/360 x 6% x €1350 = €7,20
We are happy to help!
Do you want to make use of the special arrangement for tax advisors? And could you use some help with the income tax return for 2022? We are happy to help you! Contact us using the details below.