Aangifte Vennootschapsbelasting (Corporate Tax Return)
The annual Dutch corporate income tax return that every BV, NV, and other VPB-liable entity must file electronically with the Belastingdienst within 5 months of the financial year-end.
Who this applies to
- Besloten vennootschappen (BVs)
- Naamloze vennootschappen (NVs)
- Cooperatives and mutual guarantee societies
- Foundations and associations with commercial activities
- Non-resident entities with Dutch permanent establishments
What to file
Aangifte vennootschapsbelasting: annual corporate income tax return including profit/loss calculation, depreciation schedules, fiscal reserves, innovation box claims, participation exemption disclosures, and fiscal unity consolidation if applicable
How to file
Filed electronically via Mijn Belastingdienst Zakelijk or through certified tax software with SBR connectivity. Tax advisers file via dedicated professional portals and can request a mass extension (uitstelregeling) for all client returns to 1 November.
Payment due
Monthly provisional assessments (voorlopige aanslagen) are paid throughout the year. Any balance on the final assessment (definitieve aanslag) is due within 6 weeks of the assessment date. Overpaid amounts are refunded.
Penalties for missing this deadline
Administrative fine starting at EUR 385 for a first offence, rising to EUR 5,514 for serious or repeated late filing. Belastingrente (interest) accrues on any underpaid tax from 6 months after the year-end.
Filing checklist
- Prepare the statutory annual accounts (jaarrekening) for the financial year
- Compute taxable profit: start from commercial profit and apply fiscal adjustments including depreciation differences and fiscal reserves
- Calculate VPB liability at 19% on first EUR 200,000 and 25.8% on the remainder; apply innovation box rate of 9% if applicable
- Claim applicable credits including WBSO R&D credit, energy investment allowance (EIA), and environmental investment allowance (MIA)
- Log in to Mijn Belastingdienst Zakelijk and open the VPB return for the relevant year
- Complete all required sections and submit electronically; save the confirmation receipt
Documents you'll need
- Adopted annual accounts (jaarrekening) signed by directors
- Trial balance and profit/loss calculation
- Fixed asset register for depreciation schedules
- Prior-year VPB return and assessments
- WBSO approval letters if claiming R&D credit
- Innovation box qualification evidence if claiming 9% rate
Common mistakes to avoid
- Missing the 1 June deadline without requesting the 1 November extension via a registered tax adviser
- Using commercial depreciation rates instead of fiscal depreciation, which differ under Dutch tax law
- Forgetting the participation exemption (deelnemingsvrijstelling) on dividends received from qualifying subsidiaries, resulting in double taxation
- Not requesting a revised provisional assessment when current-year profit differs materially from prior year
Never miss a Netherlands deadline
AccountsOS tracks every Belastingdienst (Dutch Tax and Customs Administration) and KVK (Kamer van Koophandel) / Handelsregister deadline and reminds you weeks ahead.
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