I received a letter from the tax office regarding the calculation of advance payments. What to do?

Many residents of the Netherlands have received letters from the tax office in recent days asking them to calculate advance tax payments (voorlopige aanslag). Nalog.nl began to receive questions about what this is and what such letters mean for taxpayers. We figured it out.

In the standard situation, a Dutch resident files a tax return for the previous year, starting on March 1 of the following year. Advance calculation (voorlopige aanslag) is used to pay taxes or receive tax refunds in advance. In particular, this scheme is often convenient for buyers of real estate through a mortgage: such people receive a monthly tax refund on the mortgage, which makes payments easier for them. That is, this mechanism can be convenient and many people use it. 

The difference with the current situation is that voorlopige aanslag usually requires a request from the taxpayer. Now people who did not submit such a request are receiving letters from the tax office. Naturally, they are worried and worried.

On your website Belastingdienst explains these actions with concern for taxpayers so that they do not have to pay a large sum at a time. However, the recipient of the letter has an obligation to go through the voorlopige aanslag. On another page of yours Belastingdienst website reports that only those who are entitled to a tax refund will be able to refuse preliminary settlements with the tax authorities, and taxpayers who must pay the tax will not be able to stop their obligations. 

On February 7, 2024 at 19:00, the director and founder of Nalog.nl, Svetlana Koshek, will hold a free webinar where you will get answers to all questions about advance payment. Join the webinar using the link!