Reduction provisional assessments
Last updated: May 25th, 2020
Do you expect a lower profit due to the corona outbreak? And do you now pay a provisional assessment for income tax or corporate tax? Then you can change your provisional assessment so that you immediately pay less tax. Reduce your estimated income for this. If the amount of the new provisional assessment is less than the tax you already paid in the first months of the year, you will be refunded the difference.
How do you change your provisional assessment?
For personal income tax, you can change the provisional assessment (online) via Mijn Belastingdienst.
For corporate income tax, you can change your provisional assessment in 3 different ways:
- Use the special form in the new portal for entrepreneurs: Mijn Belastingdienst/Zakelijk. Go to Logging in for entrepreneurs, choose Mijn Belastingdienst/Zakelijk and log in with eHerkenning.
- You make the request or change with a commercial software package or have it done by your tax adviser.
- Are you unable to use Mijn Belastingdienst/Zakelijk? Only then will you fill in the form ‘Request or change provisional corporate income tax assessment 2020’ on this website.
Applications that are submitted in another way cannot be processed.
Publication date: March 29th, 2020
Deferral of tax payments for entrepreneurs & reduction of tax interest
Entrepreneurs (including legal entities) may receive special deferral of payments for income tax, corporate tax, sales tax (BTW) and payroll tax. The conditions for applying for deferral of payment have been relaxed due to the corona crisis.
Entrepreneurs who are in acute difficulties due to the corona crisis may be granted a deferral for the payment of pension contributions. The Stichting van de Arbeid and the umbrella organizations of pension providers, the Pension Federation and the Dutch Association of Insurers have agreed this.
The TOGS (Tegemoetkoming Ondernemers Getroffen Sectoren), is one of the emergency measures by the Dutch government for entrepreneurs, previously known as the Emergency Counter (Noodloket). If you do business in one of these sectors, you can receive a one-off payment of € 4,000.
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