What is a 'voorlopige aanslag' aka a provisional assessment?

If you receive a provisional assessment (voorlopige aanslag in Dutch) you either applied for it yourself or De Belastingdienst decided to send you one. This can always be adjusted during the year.

What is a provisional assessment?

The provisional assessment states how much income tax you may have to pay or receive back over the upcoming year. The provisional assessment is an estimate for the upcoming year, which the tax authorities make based of the income tax return for the past year. A final calculation always follows later.

Why do you receive a provisional assessment?

• The tax authorities estimate that you will have to pay income tax over the upcoming year, and see it as advantageous to impose the tax in advance. (and therefore collect it from you in advance)
• You have previously received a provisional assessment for a previous year. Once you have received a provisional assessment, you can automatically receive a provisional assessment every subsequent year.
• You have asked your bookies to file a provisional assessment for you. The provisional assessment you then receive is based on the estimate of your income that your bookies have passed on to the tax authorities. 

My provisional tax assessment is €0 - Why do I get the provisional assessment?

The tax office automatically selects who will receive an assessment, if they expect your income tax to be lower than the tax limit, they will impose a provisional assessment of €0.

What is the advantage of a provisional assessment?

You pay your tax in advance, so you don't have to pay the tax all at once afterwards when you file your tax return. It is also possible to pay a provisional assessment in installments.  In addition, you avoid paying tax interest on the income tax.

What if you cannot pay the assessment or the assessment is incorrect. What now?

You can either adjust it your self or ask your bookies if they can adjust your assessment.

> Activate, change or stop a provisional tax assessment