31 December 2023 Add expertise tag Add service tag Add country tag
Global Mobility Services International labor and cross border assignments Tax compliance

Dutch income tax assessments, tax payments and refunds

Generally, Dutch income tax is only due or refundable after the issuance of a tax assessment.

The tax assessment specifies the amount of income tax due or refundable and the payment due date.

The law distinguishes various kinds of income tax assessments:

The crucial function of an assessment is the formalization of a tax debt (positive or negative).