Corporate income tax

You may be liable to pay corporate income tax (vennootschapsbelasting) if you have a company or a branch of your company in the Netherlands. Corporate income tax is levied on the profit made by a private limited company (BV) or a public limited company (NV), for example. A foundation (stichting) or association (vereniging) must pay corporate income tax if the Dutch Tax and Customs Administration regards it as an enterprise. If your company is registered outside the Netherlands, but you have income from the Netherlands, you may also be liable to pay corporate income tax.

Offset of losses

You pay corporate income tax on your company’s taxable profit. If your company made a loss in previous years, you are allowed to set off this loss against your profit. There are two offset possibilities:

• you can set off this year’s loss against taxable profit from the past. This is known as a ‘tax loss carry-back’;
• you can set off the loss against future profit. This is known as a ‘tax loss carry-forward’.

Losses cannot be carried back more than one year. Losses cannot usually be carried forward more than nine years.

Innovation Box

If you make profits from innovative activities, you may possible specify them in a special rate box when you fill in your returns for corporate income tax: the innovation box. You will then pay less tax. You must, however, have a patent or you must use the R&D tax credit (WBSO).

What must you do?

• You must submit your return before 1 June.
• You are required to file your tax return online.