The payment term for dutch income tax assessments

The standard payment term for Dutch income tax assessments is six (6) weeks after the date of the assessment. The date of the assessment is usually later than the date of receiving such assessment. It is, however, important to not pay the tax payable before the date of the assessment, otherwise the Dutch tax authorities cannot link the payment to the assessment.

For preliminary assessments which relate to taxes due over the current year, it is generally possible to pay the amount due in equal monthly installments until the last month of the current year.

The law provides for the possibility of extension for payment, but only under very strict conditions whereby the taxpayer must provide evidence that he/she has no income or wealth whatsoever. An application must be filed by the taxpayer in which extensive information must be provided about the financial position of the taxpayer.

The amount of tax payable can in certain cases be increased with interest.