# Aangifte Vennootschapsbelasting (Corporate Tax Return)

Country: Netherlands
When: 1 June for a 31 December year-end (5 months after year-end); extension to 1 November available on request via a registered tax adviser
Tax year: 2025

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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/aangifte_vennootschapsbelasting/