Tax

| Belasting

The income tax return for the year 2023 should be filed (without extension) before 1 May 2024 . 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 2025. If a special extension scheme applies, the deadline for filing may be earlier. When this extension is granted to you, we require from all our clients to provide us with the necessary information before 1 November 2024. 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 2024.

& what are the disadvantages of an extension?
When you file your income tax return before April 1, 2024, the tax authorities promise they will impose an assessment by July 2024 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 an assessment is imposed, you could be confronted with tax interest. Tax interest is calculated over the amount to be paid or received. The current tax interest is to be found here.

Application for an extension of filing your income tax return for 2023

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.

If you would like to be eligible for an extension of filing your income tax return over 2023, 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.

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 2023 before 1 June 2024. The code tax law of corporate income tax 1969 applies to these filings.

Extension of filing the corporate income tax return 2023
If the board of the CIT-subjected entity is unable to file the return before 1 June, we can apply for an extension of filing the CIT. 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 2025. 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. When this extension is granted to you, we require from all our clients to provide us with the necessary information required for the filing before 1 January 2025. 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, very probabel you will be confronted with tax interest. Tax interest is calculated over the amount to be paid or received. The current tax interest is to be found here.

Application for an extension of the corporate income tax

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. If you would like to be eligible for an extension of the CIT 2023, 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 Annual Accounts.

The rate for a corporate tax return starts from EUR. 500,-.

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

Sales tax declaration
The Sales tax declaration 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.

Intra Community Transactions (ICT or ICP) declaration
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 file a 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.

One-Stop-Shop (OSS) declaration
Do you sell products to individuals and/or non-VAT liable entrepreneurs outside the Netherlands but within the EU? And is this turnover in a year more than EUR 10,000? Then, in principle, you must declare these sales in each EU country where a customer is located. Because this is a fairly complex process, the tax authorities offer the option to consolidate this declaration into one that can be made in the Netherlands. This is the so-called One-Stop-Shop declaration. For this, an E-Recognition 3 or a Chain Authorization is required. We can take care of this declaration for you.

The fee for a turnover tax return or ICP is EUR 50 each, excluding the costs for handling or checking the accounting. An OSS returneclaration starts from EUR 100 .

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