Provisional tax assessment outside the Netherlands
If you live abroad and have to pay tax in the Netherlands or receive a tax refund from the Netherlands, you can apply for a provisional assessment. You will then pay or be refunded a given amount of tax every month.
What is a provisional tax assessment?
If you are issued a tax provisional assessment, you will receive a tax refund or pay your tax in monthly instalments. You then do not need to wait for an assessment after you have filed a tax return. You must apply for a provisional assessment yourself. You can do this by completing a form.
Submit the provisional assessment form
The form to apply for a provisional assessment can be completed on paper only. Always complete the form in full and post it to the Tax and Customs Administration. The Tax and Customs Administration will send you a new provisional assessment (information in Dutch) within eight weeks of receiving the form. How long it takes to reach you depends on the postal service in your country of residence. Do not make any payments before you receive your provisional assessment.
You only have to apply once
You only have to apply for a provisional assessment once. Afterwards you will receive a letter from the Tax and Customs Administration in December every year, stating the amount you will pay or be refunded in the following year. The letter will also include the information underlying the assessment. Check the information and inform the Tax and Customs Administration of any corrections if necessary.
Always inform the Tax and Customs Administration of any changes in your situation. The Tax and Customs Administration bases your provisional assessment on information from previous years. If, for instance, you do not inform us that your income has changed, your provisional assessment will be too high or too low. You will have to make an additional payment (plus interest) or receive a refund after the end of the year.
Until when can I apply for or amend a provisional assessment?
The latest date on which you can apply for or amend a provisional assessment depends on whether you have to file an income tax return for the year in question.
Paying a provisional assessment
You will receive a giro collection slip (acceptgiro) to pay your provisional assessment. If you do not use it, transfer the amount due stating the payment reference. The reference is written on the giro collection slip.
If you have any questions, please do not hesitate to contact us.