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  • Service: Tax, International Executive Services
  • Type: Regulatory update
  • Date: 9/6/2013

Netherlands - Proposals to simplify individual tax assessment process 

September 6: The Netherland’s Ministry of Finance this week presented a bill proposing a new tax assessment regime for individual (personal) income tax and for inheritance and gift tax.

The aim of the proposed legislation is to simplify and speed up the process by which the tax liability is determined. The proposal would shorten the assessment period for “cooperative taxpayers” and the tax procedures would be “less formal.”


The proposal reflects a trend to accelerate the tax assessment process, and it contains a number of new rules for assessments—including a rule for revising final assessments, new rules for additional assessments, and rules for electronic information exchange with the Dutch tax authorities.


The legislation would not apply to corporate income tax (so that the existing rules would continue to apply).


Read a September 2013 report prepared by the KPMG member firm in the Netherlands: Cabinet announces plans for new tax regime for personal income tax and inheritance and gift tax




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