Every company is required to pay Corporate Income Tax (CIT) and file a CIT return annually. Previously, we’ve reviewed in the blog
how to calculate CIT, and what are the rates and exemptions.
Under Dutch law, a company should file a CIT return within five months after the end of its financial year. Besides, you can apply for an extension of the filing due date through this form
on the Tax and Customs Administration.
Dutch authorities conduct provisional and final assessments of the corporate taxpayers. The final assessment
must be conducted within three years following the company’s financial year it concerns.
If a company’s got CIT assessed, it must be paid within two months from the date of assessment. In this case, a company also pays interest. It’s calculated from six months following the financial year and varies with a minimum 8% rate.
If you’re a ZZP then you have to file an Income Tax Return instead of a CIT return, which in fact is exactly the same report.