New Dutch Bill to Shorten Final Tax Assessment Period

New Dutch Bill to Shorten Final Tax Assessment Period

Recently the Netherlands’ Ministerial Council has approved a bill reducing the timeframe for the issuance of final tax assessments by the tax authorities.

The bill rules that the tax authorities must in future issue final assessments within 15 months of receipt of the tax declaration (currently this period lasts 3 years). In accordance with the bill, for honest taxpayers, the tax authorities’ right to issue revised tax assessments will expire after 3 years following receipt of the tax return, instead of after 5 years as is currently the case. For dishonest taxpayers, the right to issue revised tax assessments will be extended from 5 years to 12 years, following receipt of the tax return.

The bill, which covers income tax, gift tax, and inheritance tax, will also make it easier for taxpayers to revise their tax returns. In future, taxpayers will be able to make changes to their tax returns up to 18 months after filing them.

Now the bill will be submitted to the Council of State for advice. The legislative text and the Council of State’s advice will be published once the bill has been presented to the Second Chamber.

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