When you receive a provisional tax assessment, you receive or pay tax during the fiscal year instead of after filing your annual tax return in the year after.
When you have to pay money, a provisional tax assessment ensures that you do not have to pay the full amount at once. When you will receive money, a provisional tax assessment leads to a monthly additional income.
Did you buy a house and did you incur financing costs? Do you pay mortgage interest or do you have other tax deductions like for example alimony payments, healthcare costs of educational expenses? You don’t have to wait for the tax return next year to get your tax refund.
In contrast, you often have to pay money if you were employed by more than one employer in one year and if you received a state pension benefit and a pension.
Be careful with the provisional tax return. Otherwise, you will have to pay some money back the following year.
In the Netherlands, you can make use of certain tax-deductible items. You can deduct the items from your income. Examples of deductible items are the costs of your owner-occupied house, study expenses, donations, specific medical expenses. See here an overview of all the deductible items.
Next, choose ‘voorlopige aanslag aanvragen of wijzigen voor een maandelijkse teruggaaf of betaling’ for the correct year.
Note: everything is in Dutch.
Of course, we can assist you in applying for a provisional tax return. Fill in our contact form or give us a call at +31 (0)20- 2170120.
When there is a change to your personal situation, you have to check if this has any consequences for your provisional tax return. When your provisional assessment is too high, you will receive some money back when you do the regular tax return. But when your provisional tax return is too low, you have to pay an additional amount. If you change your provisional tax return the Belastingdienst will respond to you within six weeks and if they need to change the amount of refund, they will adjust the instalments as quickly as possible.
Leave your details in our online contact form or call us at +31 (0)20 – 2170120 and we will get in touch.
In some cases, you receive a provisional tax assessment, while you did not ask for one. How is this possible? Well, the Belastingdienst becomes a better predictor of the amount of tax you have to pay. So they already send you a provisional tax assessment if they have a good prediction of the amount of tax you have to pay in a year.
This avoids that you have to pay the taxes at once, and it avoids that the Belastingdienst has to pay you at once. If the personal details are not correct, you can change them in ‘Mijn Belastingdienst’: ‘Verzoek of wijziging voorlopige aanslag’. You can choose to pay the amount at once or to pay it in 11 installments.
Do you have questions about the provisional tax assessment? We are happy to help you. Don’t hesitate to contact us using our information mentioned below.
Fill in our contact form and we will get in touch!
+31 (0)20-2170120