Starting this week, the Tax Authorities will send approximately 2.4 million provisional income tax assessments for 2024.
Some people automatically receive a provisional assessment from the Tax Authorities. The Tax Authorities impose this assessment if it is estimated that people will have to pay a relatively large amount of additional tax after the end of the calendar year. With a provisional assessment, the Tax Authorities ensure that the payment of income tax is spread over the current year.
AOW beneficiaries
Why do AOW recipients often receive a provisional assessment after their first income tax return? They may have to pay additional taxes after the end of a calendar year. For example, if they receive multiple pensions or other income in addition to their state pension. Due to the sum of the different incomes, there is a chance that they will have to pay more tax than is withheld from the income.
Starting entrepreneurs
Entrepreneurs must pay income tax themselves on their profits from business. They often receive a provisional assessment to be paid after the first income tax return. That is the moment at which the Tax Authorities can estimate from the available data that income tax is due. Starting entrepreneurs often do not receive a provisional assessment because the Tax Authorities do not yet have any data on which the provisional assessment can be calculated. It may be wise for them to apply for a provisional assessment themselves.
The advantage of a provisional assessment in the current year may be that little or nothing additional has to be paid in the final assessment.
Check the information on the provisional assessment
The provisional assessment is an estimate that the Tax Authorities make from the information known to them. It is of course possible that something has changed in someone’s personal or financial situation. Therefore, check the information on the provisional assessment carefully and report any changes immediately in My Tax Authorities on Belastingdienst.nl.
2024-01-09 23:15:00
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