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Dutch corporate income tax return filing obligation

The Dutch corporate income tax return is due within 5 months after the book year has closed. Most of the time that is equal to the calendar year, hence on June 1 the return has to be filed. If you work with a tax advisor you can receive extension for a couple of months. But what happens when you do not file in time?

If you file too late, then the fine for this late filing is issued, the first time EUR 2.460. The next time it goes up and the maximum amount is EUR 4.920 fine for late filing per corporate income tax return.

The percentage of domestic corporate income tax returns that were not filed in time or not at all was 25%. The percentage of Dutch corporate income tax returns for foreign registrations in the Netherlands that were not filed in time or not at all was 90%. An enormous percentage on which the tax office is going to act actively.

Dutch corporate income tax return filing obligation: severe fines are being used

The Dutch tax office has a number of actions they can take against the non filing corporation. Should the company respond in the end to these measures, it could be that most of the measures can be erased, but what cannot be erased are the advisory costs and fines that comes with the actions taken to avoid ex officio tax imposed by the tax office. Those could be much more than the actual corporate income tax due.

We therefore recommend you to file the corporate income tax returns, either in time or if already too late, still. In court we can request the fine to be in line with the act done, and that can help reduce the fine.

But more important, if you have a Dutch corporate registration for your foreign organization, then we assume the corporate income tax cannot be substantial. Due to intercompany pricing and other aspects, the Dutch result is a margin over which 20% corporate income tax is due.

When this is not the case and your international organization has ended up in the Holland with a huge profit, it could be correct, but it could very well be that your intercompany pricing was not executed in a proper manner. May we suggest you to contact us, either to file the corporate income tax return or straighten out your intercompany pricing?

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