Corporate income tax 2016-10-20T12:02:46+00:00
Corporate income tax

Corporate income tax return

Filing the Dutch corporate income tax return is a quite complex and a difficult topic which many foreign companies face if they enter the Netherlands. We provide corporate income tax (CIT) compliance services and advisory services for example to US and UK companies. We have extensive experience with various corporate income tax issues, such as: ranging from (re)structuring, business acquisitions, merger, Dutch participation exemption, the use of tax losses, to the application and the implementation of the innovation box, setting up a Dutch Coop as holding company etc. .

This article is not applicable for individuals who are freelancer / self employed entrepreneur (eenmanszaak/ zzp’er). We prepared separately an article regarding filing the income tax return for entrepreneurs. Click here for more info.

Tax compliance services in the Netherlands

In the field of Dutch corporation tax, MFFA tax advice provide the following services to local and foreign companies:

  • Preparing and filing the corporate income tax return
  • Apply for a postponement of filing the corporate income tax return
  • Review and check corporate income tax assessments
  • Object to issued corporate income assessments and imposed fines (where necessary)

Frequently asked questions – Dutch corporate income tax return

Please find below questions we receive from our clients regarding the corporate income tax return in the Netherlands:

If you set up a Dutch company / business (for example a Dutch BV or Dutch Coop), the first thing is going to a Dutch notary and register the company in the Dutch trade register. Consequently, the Dutch chamber of commerce and the Dutch tax authorities must be informed. If this is done, the Dutch tax authorities will issue fiscal numbers for the company for CIT, VAT, Wage tax.
In order for the company to be seen as Dutch tax resident and to have access to the favorable aspects of the various elements of the Dutch tax regime, such as the participation exemption, extensive tax treaty network, or concluding tax rulings with the Dutch tax authorities), the incorporated company must be incorporated under Dutch tax law and fulfil certain substance requirements Netherlands.
The filing deadline for the Dutch CIT return is normally June 1th, of every year. We concluded a special extension program with the tax authorities which make sure the CIT can be filled up to 15 months later.

Please click here for an overview of the filing deadlines for all Dutch taxes.

We can prepare and file the annual accounts together with CIT for your company. Before starting please provide us the following necessary info:

  • An excel overview (prepared by us) with all the incoming and outgoing invoices of the company;
  • Tax return of previous years
  • All correspondence with the Dutch tax authorities (rulings, objections etc)

Why do companies choose MFFA Tax Advice when they start doing business in the Netherlands?

We are recommended by clients because of:

1) Our national and international tax knowledge (academic) and experience
2) Our fixed fees / transparent fees
3) Our accurate and quick reaction to clients

More information about corporation tax in the Netherlands?

Do you wish to optimize the use of your corporate income tax possibilities? Do you want to be in charge of the filing of your corporate income tax return? Please feel free to contact us through the contact form. You can also call us from within The Netherlands at (0)85 0030140 or call us from abroad at +31 (0)20 2615615.

Please also visit the English website of the Dutch tax authorities.

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