The issuance of a preliminary assessment
(voorlopige aanslag)

On the basis of the Dutch Income Tax Act, a preliminary income tax assessment can be issued during the current year or after the end of the tax year.

The 'preliminary' element is that these assessments will be followed by a final assessment and in essence no definitive rights can be derived from preliminary assessments.

Preliminary assessments are most likely imposed during the beginning of the current year if taxpayers earn income from a private enterprise or from main residence. Furthermore, preliminary assessments may be imposed after filing an income tax return.

If a taxpayer expects an income tax refund he/she can file a request for the issuance of a preliminary assessment during the current year. Subsequently, preliminary (monthly) income tax refunds will be made (e.g. regarding the refund linked to the mortgage interest deduction) to the tax payer. See also the section about tax refunds.