Voorlopige aanslag is a preliminary tax assessment issued by the Dutch tax authority Belastingdienst (Dutch Tax Administration) for a given tax year.
Its purpose is to estimate the income tax or possible refund based on the available data, such as previous returns, known income, applicable deductions and the taxpayer's family situation.
Thanks to voorlopige aanslag, the tax settlement happens already during the year, and not only after the annual return has been filed. Depending on the individual situation, this decision may mean an obligation to pay tax in monthly instalments or regular payouts of funds from the tax authority.
How does voorlopige aanslag work?
Belastingdienst prepares the voorlopige aanslag based on the information it currently has. If the authority assumes that tax will be due in a given year, the calculated amount is spread into instalments.
Tax can be paid in one go or in up to 11 monthly instalments. The first instalment is due in the month following the date the decision is issued.
If, on the other hand, the forecast indicates a tax refund, the funds are paid out during the year, usually in equal monthly amounts. In practice, this means regular payments to your account instead of a one-off refund after the end of the tax year.
Preliminary decision vs annual settlement
It is worth remembering that voorlopige aanslag is only of an estimated nature. The final tax decision, the definitieve aanslag, is only issued after the annual tax return is filed. It takes into account all actual income, deductions and reliefs for the given year.
If during the year the amounts paid out were too high or too low, the difference is corrected in the final settlement. This may mean having to pay extra or receiving an additional tax refund.
When can you file or change voorlopige aanslag?
Voorlopige aanslag can be filed by yourself or changed at any time if the taxpayer's situation changes. This applies in particular to situations such as a change in income, starting or ending a business, a change in the number of working hours, changes in family situation or in the amount of applicable deductions.
Belastingdienst often automatically extends the voorlopige aanslag from the previous year to the next one. In such a case, it is worth checking whether the calculations still match the current situation, to avoid larger corrections at the annual settlement.
How to file or change voorlopige aanslag online?
Filing or changing voorlopige aanslag is done online through the Mijn Belastingdienst platform. After logging in with DigiD, you select income tax and then the option to file or change the voorlopige aanslag.
After entering the current expected income and deductions, the authority automatically recalculates the new amount and adjusts the level of monthly instalments or payouts.
Why is it worth checking voorlopige aanslag?
Belastingdienst bases its calculations on historical data. If the taxpayer's situation has changed, the voorlopige aanslag may not reflect the actual course of the tax year.
A non-updated decision may result in too low monthly payouts, the need to return part of the funds received or paying extra tax after the end of the year. A correctly set voorlopige aanslag allows you to better control your tax settlement and avoid unpleasant surprises at the annual settlement.
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The preliminary tax decision can look unobtrusive, but with a change of income or family situation it can have a strong impact on the final settlement.