Tax

tax | legal | accounting


We are happy to provide and filing the following tax returns for you, and in case of urgency we also offer 24-hour service:

Income Tax Returns

+ Corporation Income Tax Returns

+ VAT Return & ICT

+ Inheritance Tax returns

+ Gift Tax returns

+ Dividend Tax Returns

+ Tourist Tax returns

+ Gambling Tax Returns

+ Request for of tax spreads

+ Applications for a provisional assessment

+ Requests for Health Care Allowance

+ Requests for Rent Allowance

Avoiding double taxation of capital and income in international situations

Conducting talks and negotiations with the tax authorities


Income tax

Income Tax Return 2018

The income tax return for the year 2018 should be filed (without extension) before 1 May 2019 . The tax code Income Tax 2001 applies to this tax return.

Extension of filing your tax return
If you are unable to collect all necessary data in a time, we can apply for an extension of filing your taxes. You are subjected to the so called “Becon-extension”.

& What does an extension of a tax return means?
The extension of filing your tax return implies that you are allowed to file your tax return at a later date. What if you did not apply for an extension and you are not filing your tax return in time? The tax authorities can fine you for being late. This fine will increase when it is the second or third consecutive time that your tax return is filed late.

& To which date will the extension be granted?
Under the extension scheme for tax advisors (= Beconuitstel), an extension of filing your tax return can be granted until 1 May 2020. If a special extension scheme applies, the deadline for filing may be earlier. Despite the extension until 1 May 2020, we require from all our clients to provide us with the necessary information before 1 November 2019. In the case the information for the tax return is provided at a later date, we cannot guarantee filing the return in time. NB: If you would apply for an extension of filing yourself, an extension will only be granted until 1 September 2019.

& what are the disadvantages of an extension?
When you file your income tax return before April 1, 2019, the tax authorities promise they will impose an assessment by July 2019 at the latest. If you file your income tax return at a later date, they will impose the assessment at a later date. Usually you will receive the assessment within 3 months of filing the tax return. When you receive an assessment over 2012 or later years, tax interest will be charged . Tax interest is calculated over the amount to be paid or received. The tax interest is as follows:

Tax interest Income Tax

Year 1st quarter 2nd quarter 3rd Quarter 4th quarter
2019
4 %
4 %
4 %
4 %
2018
4 % 4 % 4 % 4 %
2017 4 % 4 % 4 % 4 %
2016 4 % 4 % 4 % 4 %
2015 4 % 4 % 4 % 4 %
2014 3 % 4 % 4 % 4 %
2013 3 % 3 % 3 % 3 %

If you think you will receive some money back from the tax authorities, it is advised to file the tax return as soon as possible. You will receive your money back sooner. Our office will give priority to tax returns of clients expecting some money back.

Application for an extension of filing your income tax return for 2018
If you would like to be eligible for an extension of filing your income tax return over 2018, please let us know as soon as possible: uitstel@vanderkloet.nl

Required data
To be able to provide and file your income tax return, we need some information from you. Fill out the application form below and we will send you the income tax checklist. You can use this checklist to collect all relevant information.

The rate for a income tax return starts from EUR. 150,-.

All prices we have used or published are subjected to sales tax (VAT).

Corporate Income Tax

All entities subjected to Corporate income tax (usually B.V., N.V., cooperative, etc.) are required to submit the corporate income tax return for the year 2018 before 1 June 2019. The code tax law of corporate income tax 1969 applies to these filings.

Extension of filing the corporate income tax return 2018
If the board of the CIT-subjected entity is unable to file the return before 1 June, we can apply for an extension of the CIT 2018. You are subjected to the so called “Becon-extension”;

& What does an extension of filing the CIT mean?
The extension of filing the CIT implies you may file your return at a later date. What if you did not apply for an extension and you are not filing your tax return in time? The tax authorities can fine you for being late. This fine will increase when it is the second or third consecutive time that your tax return is filed late.

& To what date an extension is possible?
Under the extension scheme for tax advisors (= Beconuitstel) an extension of filing can be obtained until 1 May 2020. If a special extension scheme applies, the deadline for filing may be earlier. If you would apply for an extension yourself, an extension will only be granted for a short period of time and you must submit the request with an explanation letter why an extension is necessary. Despite the extension until 1 May 2020, we require from all our clients to provide us with the necessary information required for the filing before 1 January 2020. In the case the information for the tax return is provided at a later date, we cannot guarantee filing the return in time.

& are there disadvantages of an extension of filing the CIT?
When you receive an assessment over 2012 or later years, tax interest will be applied. Tax interest is calculated over the amount to be paid or received. The tax interest is as follows:


Corporate income tax rate

Year 1st quarter 2nd quarter 3rd Quarter 4th quarter
2019 8 %
8 %
8 %
8 %
2018 8 % 8 % % %
2017 8 % 8 % 8 % 8 %
2016 8,05 % 8,05 % 8 % 8 %
2015 8,15 % 8,05 % 8,05 % 8,05 %
2014 3 % 8,25 %, 8,15 % 8,15 %
2013 3 % 3 % 3 % 3 %

If you think your company will receive some money back from the tax authorities, it is advised to file the return as soon as possible. You will receive your money back sooner. Our office will give priority to tax returns of clients expecting some money back.

Application for an extension of the corporate income tax
2018
If you would like to be eligible for an extension of the CIT 2018, please inform us as soon as possible by sending an email to uitstel@vanderkloet.nl

Required information
In order to be able to provide your return, we need some data from you, such as the financial statements 2018. We will send you a list of the necessary documents.

The rate for a corporate tax return starts from EUR. 450,-.

All prices we have used or published are subjected to sales tax (VAT).


Sales Tax / VAT & ICP

sales tax
return
is better known as VAT: Value Added Tax. The system of VAT is (in short) is that VAT is levied over the total of sales / turnover, unless you are exempt from VAT. You may deduct the VAT other companies charge you with, on the VAT to be paid by you. So, ideally, you only pay tax on the value you have added: the difference between your costs and your sales.

Depending on (among other things) the size of your company, you must file an electronic tax return on a monthly, quarterly or yearly basis. &Van der Kloet can assist you with the filing and ensure that an correct filing is done in time.

If you do business with foreign entrepreneurs, additional administrative obligations apply. The VAT regulations you are dealing with when doing business internationally, is linked to the country you are trading with. For countries outside the European Union (EU), different VAT rules do apply. Since 2005 it is obligatory to file the VAT tax return electronically. & Van der Kloet’s knowledge and experience in this area can help your company to set up your records properly and prevent errors in your VAT returns.

For entrepreneurs who are trading with other countries in the EU, it is required to make ICT return. On the basis of these ICT filings, the supplier and the buyer are “matched” within the European Union. If either party does not file an return of the trade or service provided, the tax authority will start to investigate.

The rate for a VAT returns or ICT is EUR. 50,-per return (not included necessary accounting services if applicable).

All prices we have used or published are subjected to sales tax (VAT).