What is a provisional assessment and should I request one?
Short answer
A provisional assessment (voorlopige aanslag) is an advance payment on your income tax or corporate income tax, based on your expected profit. You pay in monthly instalments instead of all at once afterwards. Requesting one is not mandatory, but it prevents tax interest and a large bill.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
The Dutch Tax Administration (Belastingdienst) often sends a provisional assessment itself, based on your last return. If your profit this year differs significantly, you adjust it via My Tax Administration for Business (Mijn Belastingdienst Zakelijk).
When to adjust it
- Your profit rises sharply: increase the assessment to avoid paying extra and interest
- Your profit falls or you invest a lot: lower the assessment so you don't pay too much in advance
- You have just started: request an assessment yourself based on a forecast
For a BV
A provisional assessment also works for corporate income tax (vennootschapsbelasting). You then pay in instalments over the year and keep your cash flow predictable.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.