Last updated 02/16/2026
Running a business in the Netherlands means staying on top of your financial and tax obligations. One of the most important—and often overlooked—elements is the Provisional Profit Tax Return, known locally as the Voorlopige Aanslag (VA). As we move into 2025, understanding how the provisional corporate income tax assessment works can help you maintain a healthy cash flow, avoid unnecessary interest charges, and keep your financial planning on track.
If your company is subject to corporate income tax (vennootschapsbelasting / VPB)—including BVs, NVs, and certain foundations or associations—this process directly affects your yearly tax strategy. The provisional assessment is a valuable tool that allows you to pay taxes based on expected profit, rather than waiting for the final calculation after year‑end. Used correctly, it becomes a financial advantage.
Below, you’ll find a comprehensive overview of how the Voorlopige Aanslag works in 2025, why it matters, and how you can ensure your company benefits from correct and timely filings.
What Is a Provisional Profit Tax Return (Voorlopige Aanslag)?
A Voorlopige Aanslag is an estimate issued by the Belastingdienst (Dutch Tax Administration) that allows your company to pay corporate income tax in advance throughout the year, instead of waiting for the final assessment.
The provisional assessment essentially answers the question:
“What will your taxable profit likely be for 2025?”
Based on this expectation, the tax authority calculates an estimated amount of corporate tax you should pay in installments.
Who Receives a Voorlopige Aanslag?
Businesses subject to Dutch corporate tax, such as:
- BV (Besloten Vennootschap)
- NV (Naamloze Vennootschap)
- Stichtingen (foundations) and verenigingen (associations) taxable under corporate rules
- Foreign entities with taxable Dutch activities
In many cases, the Belastingdienst automatically issues a provisional assessment based on previous financial years. However, businesses can (and often should) request or adjust the assessment themselves for accuracy.Simultaneously, the Dutch Tax Authorities have reviewed VAT registrations of companies holding resident VAT numbers. When inspectors concluded that a company lacked sufficient local substance, some VAT numbers were converted to non-resident VAT numbers, significantly limiting the company’s ability to conduct business in the EU. These developments have led to administrative complications and, in some cases, financial consequences for affected clients.
How the Provisional Assessment Works for 2025
1. Purpose of the Voorlopige Aanslag
The provisional assessment:
- Provides an estimate of your expected taxable profit for 2025
- Allows you to spread tax payments throughout the year
- Reduces the risk of a large one-time tax payment later
- Allows financial planning with more predictable cash flow
- Helps avoid belastingrente (tax interest) charged by the Dutch Tax Authority
In short, it’s an important tool for cash‑flow management and financial stability.
2. How the Belastingdienst Calculates the VA
The Dutch Tax Authority bases the provisional assessment on the most recent information available, including:
- Previous year’s tax returns
- Interim financial results
- Any known income data
- Information provided by the company or its tax advisor
For some tax categories (for example Box 3 for individuals), the system uses notional returns because actual calculations are only possible after the financial year ends. Although this specific rule applies to individuals, the principle of working with estimates also applies to corporate income tax. This means:
The VA is not fixed — it is flexible and meant to be updated based on real business performance.
If your profit increases or decreases, you can adjust the assessment immediately.
3. Corporate Income Tax Deadlines and Timeline
For most businesses, the fiscal year aligns with the calendar year, but companies with an alternative financial year follow their own timelines.
Key deadlines include:
- Final Corporate Income Tax Return (VPB): Due 5 months after the end of the financial year
- Possible extension: You can request additional time if needed
- Voorlopige Aanslag issuance: Often sent early in the year, before the final assessment
- Final Assessment (Definitieve Aanslag): Issued once the Dutch Tax Authority processes your final VPB filing
Because the final assessment comes later, the provisional assessment is an essential interim tax tool for maintaining compliance.
Requesting or Adjusting the 2025 Voorlopige Aanslag
Businesses can file, request, or adjust their provisional tax return in several ways:
- Mijn Belastingdienst Zakelijk (online portal for entrepreneurs)
- Approved tax software connected to the Belastingdienst
- Through your accountant or tax advisor
You should update your VA when:
- Your expected profit increases (to avoid interest charges)
- Your expected profit decreases (to reduce unnecessary prepayments)
- You need to smooth cash flow throughout the year
- Your business experiences structural changes (new clients, investments, expansion, downsizing, etc.)
Many companies adjust their provisional return multiple times per year, especially high-growth or seasonal businesses.
Why the Voorlopige Aanslag Matters for Your Company
1. Prevent Tax Interest (Belastingrente)
If the Dutch Tax Authority determines—after reviewing your final return—that you underpaid corporate tax during the year, they charge tax interest.
This interest can be significant, especially for corporate income tax. Submitting an accurate provisional assessment early and updating it when needed helps you avoid these charges.
2. Improve Your Cash Flow Management
Instead of receiving a large tax bill at the end of the year, the provisional assessment spreads your tax obligation into manageable installments.
Benefits include:
- Better liquidity management
- Predictable outgoing payments
- More strategic allocation of resources
- Protection from unexpected tax surprises
3. Align Tax Payments With Real Business Performance
Because the provisional assessment is adjustable, your tax payments can mirror your company’s real‑time financial results.
For example:
- If you forecast higher profits, you can increase your VA to avoid interest later
- If profits fall, you can reduce payments and free up cash for operations
This flexibility makes the VA a valuable financial planning instrument.
4. Strategic Benefits for Growing or Changing Businesses
Companies experiencing growth, restructuring, or volatility benefit most from managing their provisional assessments.
Examples include:
- Startups scaling revenue rapidly
- Companies with fluctuating sales cycles
- Businesses expanding abroad
- Organizations undertaking major investments
- Entities transitioning between structures (e.g., sole proprietor to BV)
A well‑optimized VA ensures your tax payments remain aligned with your evolving business reality.
Why Choose Bolder Launch
- Expert Local Knowledge
Located in the Netherlands, we have in-depth knowledge of Dutch laws, tax systems, and compliance requirements. Everything is handled in-house, so you never have to worry about third-party delays or miscommunications. - Focus on Your Core Business
Let us handle the complex tasks while you focus on growing your organization and driving success.
Conclusion
For businesses operating in the Netherlands, managing a Provisional Profit Tax Return (Voorlopige Aanslag) is more than just a compliance obligation—it is a strategic financial tool. When handled correctly, the VA provides predictability, protects cash flow, minimizes tax interest, and ensures your tax position accurately reflects your company’s real performance throughout the year. Instead of navigating shifting profit estimates, filing requirements, and Dutch tax regulations alone, the Netherlands offers a structured and transparent system—one that rewards timely action, proper forecasting, and expert guidance.
At Bolder Launch, we help companies stay ahead of their tax obligations with confidence. Whether you need support in requesting, reviewing, or optimizing your 2025 provisional assessment, or in managing broader tax and corporate compliance matters, our team ensures clarity at every step. With a combination of local expertise, proactive tax planning, and straightforward pricing, we make Dutch corporate compliance smooth, accurate, and worry‑free—so you can stay focused on running your business, scaling operations, and achieving sustainable growth in the Netherlands and beyond.
Please contact us at launch@bolderlaunch.com / corporate@bolderlaunch.com or +31 76 230 0011 to learn more about how we can help expand your business in the Netherlands. We are more than happy to assist with guidance!
The publication has been prepared for general guidance on matters of interest only and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No presentation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, Bolder Business Services (Netherlands) B.V., its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting or refraining to act in reliance on the information contained in this publication or for any decision based on it.
