Dutch corporate income tax (vennootschapsbelasting) in 2026 is 19 percent on the taxable amount up to and including EUR 200,000, and EUR 38,000 plus 25.8 percent of the part above EUR 200,000 (art. 22 Wet op de vennootschapsbelasting 1969). The same rates applied from 2023 to 2026. There is one national table and no city or provincial rate.
All BVs and NVs file an annual corporate income tax return (business.gov.nl, filing your corporate tax return, checked on 29 September 2026). Holding structures sit outside this guide: dividends and capital gains on a holding of at least 5 percent of the nominal paid-up capital are exempt, and costs and losses on its sale are not deductible (art. 13(1) and 13(2)(a) Wet Vpb). The full rule for a holding BV in the Netherlands has its own page.
What is the corporate tax rate in the Netherlands in 2026?
Article 22 of the Wet Vpb sets one rate table for the whole country, in two brackets of taxable amount (belastbaar bedrag): 19 percent up to and including EUR 200,000, and EUR 38,000 plus 25.8 percent of the part above EUR 200,000 (Wet Vpb, art. 22, version in force from 1 January 2026).
The Belastingdienst's rate page lists the same two rates for 2023, 2024, 2025 and 2026 (Belastingdienst, corporate income tax rates, checked on 3 October 2026), and its overview of the 2026 changes confirms the rate was not changed in 2026.
The act has no regional rate, so a BV in Amsterdam or Rotterdam pays the national rate. The top rate also sets the conditional withholding tax on certain payments to low-tax jurisdictions: 25.8 percent in 2026 (Wet bronbelasting 2021).
Corporate income tax is one of several taxes a Dutch company meets, next to VAT, wage tax and dividend tax; the Dutch taxes guide sets them side by side.
The 2026 corporate income tax table of art. 22 Wet Vpb (BWBR0002672, version in force from 1 January 2026), the same for 2023 to 2026.
| Taxable amount (belastbaar bedrag) | Tax in 2026 | Source |
|---|---|---|
| up to and including EUR 200,000 | 19 percent | art. 22 Wet Vpb; Belastingdienst |
| above EUR 200,000 | EUR 38,000 plus 25.8 percent of the part above EUR 200,000 | art. 22 Wet Vpb; Belastingdienst |
How is Dutch corporate tax calculated above EUR 200,000?
The fixed EUR 38,000 in the second bracket is simply 19 percent of the first EUR 200,000. Above that line, the 25.8 percent rate applies only to the excess, never to the whole profit.
The result is an average rate that climbs with profit but stays below the top rate: it approaches 25.8 percent as the taxable amount grows and never reaches it. The examples below are our own arithmetic from the art. 22 table, not figures published by the Belastingdienst.
Corporate income tax in 2026 at three taxable amounts. Our arithmetic from the art. 22 Wet Vpb table, not a Belastingdienst figure.
| Taxable amount | Computation | Tax | Average rate |
|---|---|---|---|
| EUR 100,000 | 19 percent of 100,000 | EUR 19,000 | 19.00 percent |
| EUR 500,000 | 38,000 + 25.8 percent of 300,000 | EUR 115,400 | 23.08 percent |
| EUR 1,000,000 | 38,000 + 25.8 percent of 800,000 | EUR 244,400 | 24.44 percent |
Average rates: our arithmetic from art. 22 Wet Vpb, 2026
Who pays Dutch corporate income tax?
The resident taxpayers are listed in art. 2(1) Wet Vpb, with the BV and the NV first (Wet Vpb, art. 2 and 3). The BV, the Dutch private limited company most foreign founders use, is the default taxpayer of this guide. Cooperatives, mutuals, associations, foundations and other bodies are taxpayers too, but foundations and associations file only in specific circumstances and may be exempt depending on their profit (business.gov.nl). A sole trader is not a corporate taxpayer and pays income tax on the profit instead.
The rule that matters most to an owner abroad is the incorporation fiction of art. 2(5): a body incorporated under Dutch law is deemed established in the Netherlands for the act, wherever its board sits, with listed exceptions (among them arts. 13 to 13d and 15). What a tax treaty then does to a BV run from abroad depends on the treaty and is not covered here.
The owner who also runs the BV meets one wage-tax figure: in 2026 the customary salary of a directeur-grootaandeelhouder (DGA, director-major shareholder) is at least EUR 58,000, or more under the comparison tests (art. 12a lid 1 sub c Wet op de loonbelasting 1964).
Who pays Dutch corporate income tax in 2026, by article of the Wet Vpb. Sources: wetten.overheid.nl and business.gov.nl.
| Taxpayer | Rule | Source |
|---|---|---|
| BV and NV established in the Netherlands | resident taxpayer (art. 2(1)(a)); all BVs and NVs file an annual return | Wet Vpb; business.gov.nl |
| Cooperatives, mutuals, other associations and foundations, funds for joint account, public bodies, foreign-law bodies without a comparable form | resident taxpayers (art. 2(1)(b) to (h)); foundations and associations file only in specific circumstances and may be exempt depending on profit | Wet Vpb; business.gov.nl |
| Reverse hybrid | resident taxpayer (art. 2(3)) | Wet Vpb |
| Body incorporated under Dutch law but managed from abroad | deemed established in the Netherlands (art. 2(5)), with listed exceptions, among them arts. 13 to 13d and 15 | Wet Vpb |
| Foreign body with a comparable form | non-resident taxpayer on its Nederlands inkomen (Dutch income) (art. 3(1)) | Wet Vpb |
| Sole trader (eenmanszaak) | not a corporate taxpayer: pays income tax on the profit | business.gov.nl |
What is the taxable amount, and which year does it cover?
The tax is levied on the taxable amount: the taxable profit of the year less the losses carried under Chapter IV of the act (art. 7(1) and 7(2) Wet Vpb). Taxable profit is the profit less deductible gifts (art. 7(3)), and the profit itself is determined under the income-tax rules of the Wet IB 2001, read for the company instead of an entrepreneur (art. 8(1)) (Wet Vpb, art. 7 and 8). Gifts (art. 16) and the object exemption for foreign permanent establishments (art. 15e) also adjust the base.
The year is the financial year (boekjaar), or the calendar year where no regular books are closed (art. 7(4)). A broken financial year is permitted, and the year used for the return must be the same as the financial year in the articles of association (business.gov.nl).
On request, the inspector may decide that the taxable amount is computed in another currency, a decision open to objection (art. 7(5)). Dividend tax and gambling tax withheld are credited only up to the corporate income tax due.
How do Dutch tax losses work, and what is the cap?
A loss is a negative taxable profit, or a negative Dutch income for a non-resident taxpayer (art. 20(1) Wet Vpb). It is fixed by the inspector by a decision open to objection, and it can be set off against the profit of the preceding year and against later profits (Wet Vpb, art. 20). Losses from 2022 onwards carry forward without a time limit, and so do losses from years starting on or after 1 January 2013 that were still available at the end of 2021 (Belastingdienst, setting off losses, checked on 3 October 2026).
In any year, losses can be set off only up to EUR 1,000,000 plus 50 percent of the profit above EUR 1,000,000 (art. 20(2)), and the oldest loss is used first (art. 20(4)). The Belastingdienst's own example: a company with a 2026 profit of EUR 9,000,000 and a 2025 loss of EUR 7,000,000 may use EUR 1,000,000 plus EUR 4,000,000, so EUR 5,000,000. Its taxable amount is EUR 4,000,000, and the remaining EUR 2,000,000 of loss carries to 2027 and later.
Dutch loss relief in 2026, by article of the Wet Vpb and the Belastingdienst's guidance. Sources: wetten.overheid.nl and the Belastingdienst.
| Rule | Value | Article or source |
|---|---|---|
| What a loss is | a negative taxable profit or Dutch income | art. 20(1) Wet Vpb |
| Carry-back | one year, the preceding year | art. 20(2) Wet Vpb; Belastingdienst |
| Carry-forward | without time limit for losses from 2022 onwards, and for losses from years starting on or after 1 January 2013 still available at the end of 2021 | Belastingdienst |
| The offset cap | in any year, up to EUR 1,000,000 plus 50 percent of the profit above EUR 1,000,000 | art. 20(2) Wet Vpb |
| Order of use | oldest loss first | art. 20(4) Wet Vpb |
| Fixing the loss | by the inspector, by decision open to objection | art. 20(2) Wet Vpb |
| Provisional carry-back | on written request with the loss-year return, once the prior year's assessment is final; at most 80 percent of the declared loss | Belastingdienst |
| Loss overview | a written request gives a full overview of used and available losses within 6 weeks | Belastingdienst |
| Other blocks | holding losses (houdsterverliezen); periods as a fiscal investment institution | art. 20(3) Wet Vpb; Belastingdienst |
Do losses survive when someone buys the company?
Often they do not. Losses are no longer carried forward where the ultimate interest in the company has changed by 30 percent or more (Belastingdienst, change of interest, checked on 3 October 2026). The 30 percent figure is the Belastingdienst's wording; art. 20a(1) Wet Vpb itself speaks of a change "to a significant extent".
This is the tax trap in any plan to buy an existing Dutch company: losses shown in the accounts of a BV with a new owner may be worth nothing to the buyer. The rule bites unless one of the escapes or exceptions applies.
- The investment test is met.
- The activities test is met.
- The intention test is met.
- The change came through inheritance or matrimonial property.
- The acquirer already held at least a third of the interest.
- The company could not have known of the change.
Carry-back is blocked after a change too, where the company's activities have ceased for 90 percent or more and its assets have consisted of more than 50 percent investments for more than 3 months.
Still setting up your Dutch BV? We prepare the formation file the notary works from.
What is a fiscal unity, and which companies can form one?
A fiscal unity (fiscale eenheid) lets a parent company be taxed as if it and its subsidiaries were one taxpayer. The test is ownership: full legal and economic ownership of at least 95 percent of the nominal paid-up capital, carrying at least 95 percent of the votes and giving right to at least 95 percent of the profit and of the assets (art. 15(1) Wet Vpb) (Wet Vpb, art. 15). More than one subsidiary may belong. The losses of one member are set off against the profits of another, and the subsidiary keeps existing but no longer files a return of its own (Belastingdienst, fiscal unity, checked on 3 October 2026).
A foreign group can use it in two cases: a Dutch sub-subsidiary held through a foreign intermediate company, and Dutch sister companies under a common foreign top company. The foreign company must be established in the EU or the EEA (art. 15(5) and (6) Wet Vpb; the Belastingdienst page says only "EU", the statute governs), and it is never in the unity itself.
The request is made no later than three months after the chosen start date (art. 15(9)). A corporate tax fiscal unity is not the VAT fiscal unity (fiscale eenheid btw), and it has liability consequences for tax debts that are not covered here.
Fiscal unity for Dutch corporate income tax in 2026, by article of the Wet Vpb. Sources: wetten.overheid.nl and the Belastingdienst.
| Rule | Value | Article or source |
|---|---|---|
| The test | full legal and economic ownership of at least 95 percent of the nominal paid-up capital, at least 95 percent of the votes, profit and assets | art. 15(1) Wet Vpb; Belastingdienst |
| Effect | taxed as one taxpayer; more than one subsidiary may belong; losses of one member offset profits of another; the subsidiary files no return of its own | Wet Vpb; Belastingdienst |
| Conditions | same financial years and profit rules; both established in the Netherlands; parent a BV, NV, cooperative, mutual or housing body or comparable foreign form; subsidiary a BV or NV or comparable foreign form; shares not held as stock in trade | art. 15(4) Wet Vpb; Belastingdienst |
| Foreign group members | a Dutch sub-subsidiary through an intermediate company, or Dutch sister companies under a common top company, the foreign company in the EU or the EEA; the foreign company is not in the unity | art. 15(2), 15(3), 15(5), 15(6) Wet Vpb |
| Start | from the date in the request, not earlier than three months before the request | art. 15(9) Wet Vpb |
| End | automatically when a condition fails; on moving effective management abroad; on joint request, not before its filing date | art. 15(10) Wet Vpb |
| How | request form Verzoek om een fiscale eenheid vennootschapsbelasting (deel A); not the VAT fiscal unity | Belastingdienst |
What is the innovation box, and does software qualify?
The innovation box (innovatiebox) taxes qualifying profit from a self-developed intangible asset at a lower effective rate. The statute does it by counting the qualifying benefits for 9/H, H being the highest art. 22 rate; the company elects it in the return, and only where the balance is positive (art. 12b Wet Vpb) (Wet Vpb, art. 12b to 12bd). The effective rate on those profits is 9 percent (Belastingdienst, innovation box, checked on 3 October 2026).
The entry ticket for every company is an S&O-verklaring, the R&D statement that RVO issues under the WBSO. A smaller taxpayer needs nothing more. A larger one also needs a patent or plant breeders' right, software, or one of the other listed rights (art. 12ba(1)). The size line uses five-year totals, never a yearly figure: benefits plus costs from S&O intangibles below EUR 37,500,000 and group net turnover below EUR 250,000,000 over the year and the four preceding years (art. 12ba(2)).
Only benefits above development costs already deducted reach 9 percent; innovation losses are deducted at the normal rate. A small innovator may instead set the qualifying balance at 25 percent of profit, at most EUR 25,000 (art. 12bd(1)). The Belastingplan 2027, a bill presented on 15 September 2026, proposes to raise that maximum to EUR 100,000 (see the 2027 section below).
The Dutch innovation box in 2026, by article of the Wet Vpb, with the 2027 proposal marked as a bill. Sources: wetten.overheid.nl, the Belastingdienst and Rijksoverheid.
| Rule | Value | Article or source |
|---|---|---|
| Mechanism | qualifying benefits from a self-developed qualifying intangible count for 9/H, H being the highest art. 22 rate; elected in the return; only where the balance is positive | art. 12b Wet Vpb |
| Effective rate | 9 percent on those profits | Belastingdienst |
| Entry ticket, smaller taxpayer | an intangible from R&D for which an S&O-verklaring (RVO, WBSO) was issued | art. 12ba(1)(a) Wet Vpb |
| Entry ticket, larger taxpayer | the S&O statement plus a patent or plant breeders' right (granted or applied for), software, a designated crop-protection method, an EU medicinal marketing authorisation or a supplementary protection certificate | art. 12ba(1)(b) Wet Vpb |
| Smaller taxpayer | over the year and the four preceding years together: benefits plus costs from S&O intangibles below EUR 37,500,000, and group net turnover below EUR 250,000,000 | art. 12ba(2) Wet Vpb |
| Nexus fraction | qualifying benefits limited by K/T: K is qualifying expenditure times 1.3, T is total expenditure | art. 12bb(1) Wet Vpb |
| Box threshold | only benefits above the development costs already deducted are taxed at the effective 9 percent | Belastingdienst |
| Innovation losses | not under the lower rate; deductible at the normal rate | Belastingdienst |
| Flat option for small innovators | qualifying balance set at 25 percent of profit, at most EUR 25,000, where a qualifying intangible was produced in the year or the two preceding years | art. 12bd(1) Wet Vpb |
| Records and certainty | records show which intangibles qualify and their benefits; each tax office has an innovation-box contact; advance certainty is available | Belastingdienst |
| Proposed for 2027 (bill) | the SME flat option widened from EUR 25,000 to EUR 100,000 | Belastingplan 2027, Rijksoverheid |
Which rules limit interest deductions and target abuse?
Several rules of the Wet Vpb cap or deny deductions that would otherwise shrink the taxable amount (Wet Vpb, art. 10a, 12aa, 13ab and 15b). The one most BVs with loans meet is earnings stripping: net interest is not deductible above the higher of 24.5 percent of corrected profit and EUR 1,000,000, and the excess carries forward without limit (art. 15b). The statute says "the higher of" the two, and it governs over any looser summary.
Interest on related-party debt tied to distributions, contributions or acquisitions of affiliated bodies is caught by art. 10a, with an escape for a business motive. Hybrid mismatches (art. 12aa) and the controlled foreign company rule (art. 13ab) complete the layer. Payments out of the Netherlands meet two further taxes, set out in the guide to Dutch dividend withholding tax: dividend tax at 15 percent, and the conditional withholding tax at 25.8 percent in 2026.
Is the Netherlands a tax haven? The answer here is a set of figures rather than a label: a 25.8 percent top rate, a conditional withholding tax at that rate on payments to jurisdictions taxing below 9 percent, a minimum tax act in force since 31 December 2023, and tax treaties with 98 countries as at 1 January 2025 (Rijksoverheid).
Rules that limit deductions or tax outbound payments, 2026 values. Sources: Wet Vpb, Wet bronbelasting 2021, the Belastingdienst and business.gov.nl.
| Rule | 2026 value | Article or source |
|---|---|---|
| Earnings stripping | net interest not deductible above the higher of 24.5 percent of corrected profit and EUR 1,000,000; the excess carries forward without limit | art. 15b Wet Vpb |
| Related-party debt | interest on related-party debt tied to distributions, contributions or acquisitions of affiliated bodies; business-motive escape | art. 10a Wet Vpb |
| Hybrid mismatches; CFC rule | named only | art. 12aa, art. 13ab Wet Vpb |
| Minimum capital rule, banks and insurers | interest not deductible to the extent debt exceeds 89.4 percent of the balance-sheet total | Belastingdienst |
| Conditional withholding tax | at the highest art. 22 rate (25.8 percent in 2026) on interest, royalties and, from 1 January 2024, dividends to low-tax jurisdictions (below 9 percent or the EU list) and in abuse cases | Wet bronbelasting 2021 |
| Dividend tax | 15 percent | business.gov.nl |
Does Pillar Two apply to your company?
Only to a large group. The Wet minimumbelasting 2024 (Minimum Tax Act 2024) sets a 15 percent minimum rate for groups with consolidated revenue of at least EUR 750,000,000 in at least two of the four preceding years (art. 1.1 and art. 2.1(1)). It entered into force on 31 December 2023. A group below that revenue test is outside the act.
For a Dutch holding company inside a covered group, a qualifying domestic top-up tax counts as a tax on profits for the participation tests (art. 13(20) Wet Vpb). An amendment titled "New safe harbour rules for the global minimum tax" takes effect on 1 January 2027 (business.gov.nl).
When is the corporate tax return due, and how does a foreign-owned BV file?
The inspector sets a filing period of at least one month after the invitation to file, which can be extended (art. 9 Algemene wet inzake rijksbelastingen, AWR).
The year in five dates
Provisional assessment, start of the year
A voorlopige aanslag is issued from earlier data; if profit will differ, the company asks for a change, as objection is possible only against the final assessment. From 2026 a non-resident taxpayer does this only digitally.
Annual accounts, within five months
A BV or NV draws up its annual accounts within five months of the year end, extendable by five (art. 2:210 Burgerlijk Wetboek).
The return, before 1 June
For a calendar year the return is due before 1 June of the following year; after a broken financial year, within 5 months of its end. A short year ending 31 December is due on 1 June of the next year; one ending in another month, before 1 April of the following calendar year (Belastingdienst, filing the corporate tax return, checked on 3 October 2026).
Standard extension, to 1 November
The online request in Mijn Belastingdienst Zakelijk is open from 1 March to 1 June; a broken year or a longer extension goes on the paper form.
Through an intermediary, to 30 April
A fiscaal dienstverlener with a beconnummer gets extension up to and including 30 April of the following year, on a delivery schedule (becon-uitstel).
Filing routes
A BV files in Mijn Belastingdienst Zakelijk, the business portal, with eHerkenning; through tax software; or through a fiscaal dienstverlener (tax service provider). Non-resident taxpayers could file on paper only for returns up to and including 2024. Tax advice and tax returns are free professions in the Netherlands; the page on who may give tax advice in the Netherlands sets out how that works.
A foreign company's first registration
A foreign company with Dutch income first registers with the form Aanmelding Onderneming Buitenland and usually receives an RSIN within 8 weeks. It then needs eHerkenning, which a BV buys from a supplier and which requires registration with the KVK.
- Provisional assessmentThe Belastingdienst issues it; ask for a change if profit will differStart of the year
- The returnThe BV filesBefore 1 June of the following year (Belastingdienst) Late or missing: default penalty at most EUR 6,709 (art. 67a(1) AWR)
- Tax interest starts to runWhere the assessment is fixed more than six months after the tax period (art. 30fc AWR)From 1 July, 5 percent in 2026 (Belastingdienst)
- Standard extensionRequested online from 1 March to 1 JuneTo 1 November
- Through an intermediaryA fiscaal dienstverlener with a beconnummerUp to and including 30 April of the following year
What do a late return and a late assessment cost?
A late or missing return sets off a sequence: a reminder, then probably a final notice, then a default penalty of at most EUR 6,709 (AWR, art. 67a(1), version of 11 April 2026; business.gov.nl).
Tax interest (belastingrente) is a separate cost. It is charged where the assessment is fixed more than six months after the tax period (art. 30fc AWR), and it runs from 1 July after the tax year to at most 19 weeks after the return is received, or 6 weeks after the assessment date if the assessment comes sooner. The rate on corporate income tax is 5 percent from 1 January 2026, down from 7.5 percent; in 2025 it was 6.5 percent (Belastingdienst, tax interest rates, checked on 29 September 2026).
The rate fell because the Hoge Raad ruled on 16 January 2026 (ECLI:NL:HR:2026:59) that the higher rate for corporate income tax was not allowed. Assessments dated 16 January to 14 February 2026 were reduced by the Belastingdienst of its own motion. Filing by 1 June, or within an extension, keeps the interest window short.
What a late corporate tax return or a late assessment costs in 2026. Sources: AWR, the Belastingdienst and business.gov.nl.
| Event | Consequence | Article or source |
|---|---|---|
| Late or missing return | a reminder, then probably a final notice, then a default penalty of at most EUR 6,709 | art. 67a(1) AWR; business.gov.nl |
| Assessment fixed more than six months after the tax period | tax interest is charged | art. 30fc AWR |
| How interest runs | from 1 July after the tax year to at most 19 weeks after receipt of the return, or 6 weeks after the assessment date if sooner | Belastingdienst |
| Interest rate on corporate income tax | 5 percent from 1 January 2026 (was 7.5 percent); 6.5 percent in 2025 | Belastingdienst |
Which investment deductions apply in 2026?
Three deductions reduce profit for qualifying investments, and their figures are set per year (Belastingdienst, changes to corporate income tax in 2026). The energy investment deduction is one of the items the Belastingplan 2027 proposes to change, as the next section shows.
Investment deductions for Dutch companies in 2026. Source: Belastingdienst, changes to corporate income tax in 2026.
| Deduction | 2026 | Source |
|---|---|---|
| KIA (small-scale investment deduction) | 0 percent up to EUR 2,900; 28 percent from EUR 2,901 to EUR 71,683; EUR 20,072 flat from EUR 71,684 to EUR 132,746; EUR 20,072 less 7.56 percent of the excess above EUR 132,746 up to EUR 398,236; 0 above | Belastingdienst |
| EIA (energy investment deduction) | 40 percent, minimum EUR 2,500 per asset, ceiling EUR 153,000,000, prior notification to RVO | Belastingdienst |
| MIA (environmental investment deduction) | 45, 36 or 27 percent by asset code | Belastingdienst |
What is proposed for 2027?
The government presented the Belastingplan 2027 (Tax Plan 2027) on 15 September 2026. It is a bill, not law. Two proposals touch corporate tax: the innovation box flat option for small companies would be widened from EUR 25,000 to EUR 100,000, and the energy investment deduction would rise from 40 to 45 percent. The government's summary of 15 September 2026 announced no change to the corporate tax rate or bracket; that is the absence of a proposal, not a promise for 2027.
The Tweede Kamer treats the bill from October 2026 and the Eerste Kamer in December 2026; the plans can still change and are final only after both chambers agree. Re-check this section after the Eerste Kamer vote.
One 2027 item is already law, and it is not a corporate tax at all. The 30 percent ruling is a payroll facility for employees recruited from abroad: a flat maximum of 30 percent in 2025 and 2026, and 27 percent from 1 January 2027 under the amendment note to the Belastingplan 2025. The guide on who qualifies for the Dutch 30 percent ruling covers the conditions.
Proposed for 2027: the Belastingplan 2027 is a bill until both chambers pass it. Sources: Rijksoverheid, 15 September 2026; officielebekendmakingen.nl; business.gov.nl.
| Proposal | Status | Source |
|---|---|---|
| Innovation box SME flat option from EUR 25,000 to EUR 100,000 | bill, presented 15 September 2026 | Rijksoverheid |
| EIA from 40 to 45 percent | bill | Rijksoverheid |
| Corporate tax rate and bracket | no change announced in the government's summary of 15 September 2026 | Rijksoverheid |
| Timetable | Tweede Kamer from October 2026, Eerste Kamer in December 2026; final only after both chambers agree | Rijksoverheid; Kamerstukken |
| Pillar Two safe harbour rules | take effect 1 January 2027 | business.gov.nl |
From our practice
Ilse Brouwer, Tax, VAT and licensing lead, ten years on Dutch files, prepares corporate income tax and VAT returns and keeps the annual-accounts calendar of foreign-owned BVs. With a new owner she puts one date on the calendar ahead of 1 June: the provisional assessment at the start of the year, which the BV must itself ask to change when its profit will differ, because objection is possible only against the final assessment.
Reviewed by Joost van Leeuwen, Company formation and company law lead, on 4 October 2026.
Sources
- Wet op de vennootschapsbelasting 1969, art. 2, 3, 7, 8, 10a, 12aa, 12b to 12bd, 13, 13ab, 13d, 15, 15b, 20, 20a and 22, wetten.overheid.nl, version in force from 1 January 2026, checked on 29 September 2026
- Belastingdienst, Tarieven vennootschapsbelasting (corporate income tax rates), checked on 3 October 2026
- business.gov.nl, Filing your corporate tax return (Vpb) in the Netherlands, checked on 29 September 2026
- Belastingdienst, Verrekenen van verliezen (setting off losses), checked on 3 October 2026
- Belastingdienst, Belangenwijziging (change of interest), checked on 3 October 2026
- Belastingdienst, Fiscale eenheid vennootschapsbelasting (fiscal unity), checked on 3 October 2026
- Belastingdienst, Innovatiebox (innovation box), checked on 3 October 2026
- Wet minimumbelasting 2024, art. 1.1 and 2.1, wetten.overheid.nl, version in force from 1 January 2026, checked on 29 September 2026
- Belastingdienst, Aangifte vennootschapsbelasting doen (filing the corporate tax return), checked on 3 October 2026
- Belastingdienst, Overzicht percentages belastingrente (tax interest rates), checked on 29 September 2026
- Algemene wet inzake rijksbelastingen, art. 67a, wetten.overheid.nl, version of 11 April 2026, checked on 29 September 2026
- Rijksoverheid, Belastingplan 2027 proposals of 15 September 2026, a proposal, checked on 29 September 2026
- Belastingdienst, Veranderingen vennootschapsbelasting 2026 (changes to corporate income tax in 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/veranderingen-vennootschapsbelasting-2026/veranderingen-vennootschapsbelasting-2026
- business.gov.nl, Corporate income tax: https://business.gov.nl/regulation/corporate-income-tax/
- Belastingdienst, Uitstel aangifte vennootschapsbelasting (extension for the corporate tax return): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/uitstel_aangifte_vennootschapsbelasting/uitstel_aangifte_vennootschapsbelasting
- Belastingdienst, Uitstel aanvragen voor fiscaal dienstverleners (becon-uitstel) (extension for tax service providers): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/intermediairs/aangifte_doen/uitstel-aanvragen-voor-fiscaal-dienstverleners-becon-uitstel/uitstel-aanvragen-voor-fiscaal-dienstverleners-becon-uitstel
- Belastingdienst, Belastingrente betalen bij vennootschapsbelasting (how tax interest runs): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_vennootschapsbelasting
- Belastingdienst, Herstel belastingrente vennootschapsbelasting na massaal bezwaar gestart (the Hoge Raad correction): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/herstel-belastingrente-vennootschapsbelasting-na-massaal-bezwaar-gestart
- Algemene wet inzake rijksbelastingen, art. 9 and 30fc, wetten.overheid.nl: https://wetten.overheid.nl/BWBR0002320
- business.gov.nl, Tax returns: https://business.gov.nl/regulations/tax-returns/
- Wet bronbelasting 2021, wetten.overheid.nl, version in force from 1 January 2026: https://wetten.overheid.nl/BWBR0042952/2026-01-01/0
- business.gov.nl, Dividend tax: https://business.gov.nl/regulation/dividend-tax/
- Kamerstukken, Belastingplan 2027 dossier, officielebekendmakingen.nl: https://zoek.officielebekendmakingen.nl/kst-1269193.html
- Rijksoverheid, Nederland heeft met bijna 100 landen een belastingverdrag (98 tax treaties), 19 February 2025: https://www.rijksoverheid.nl/actueel/nieuws/2025/02/19/nederland-heeft-met-bijna-100-landen-een-belastingverdrag
- business.gov.nl, Applying for eHerkenning: https://business.gov.nl/regulations/applying-for-eherkenning/
- Wet op de loonbelasting 1964, art. 12a, wetten.overheid.nl, version in force from 1 January 2026: https://wetten.overheid.nl/BWBR0002471/2026-01-01/0
- Kamerstuk 36602, nr. 41, amendment note to the Belastingplan 2025 (30 percent ruling): https://zoek.officielebekendmakingen.nl/kst-36602-41.html
- Burgerlijk Wetboek Book 2, art. 2:210, wetten.overheid.nl: https://wetten.overheid.nl/BWBR0003045
- Kamerstuk 36817, nr. 3, explanatory memorandum to the Wet minimumbelasting 2024: https://zoek.officielebekendmakingen.nl/kst-36817-3.html
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