Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I see an amount of interest on the tax assessment I have received. Can you explain this?

Interest on tax assessments

If the final income tax assessment shows that you will receive a refund or will have to pay an additional amount the tax office will also calculate interest. The interest is calculated from January 1 of the year following the tax year. The interest rates applying are:







2007 4,70 5,00 5,25 5,40
2008 5,30 4,75 4,75 4,75
2009 4,75 3,50 2,75 2,50
2010 2,50 2,50 2,50 2,50
2011 2,50 2,50 2,75 3,00
2012 2,85 2,30 2,50 2,25
2013 3,00 3,00 3,00 3,00
2014 3,00 4,00 4,00 4,00
2015 4,00 4,00 4,00 4,00
If you want to minimize the amount of interest you can request the tax authorities to issue a provisional tax assessment, which can already be done during the year.
Expatax can file this request for you. The procedure is the same as the procedure to request a provisional refund .

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
My partner has no income, is she entitled to a refund or tax credit?
Viewed 20027 times since Tue, Dec 13, 2011
Can I get a copy of the Dutch tax assessments for previous years?
Viewed 650 times since Fri, Nov 6, 2015
Taxation of spouse alimony
Viewed 1497 times since Fri, Aug 30, 2013
I am made redundant and receive a lumpsum payment. What are the tax options?
Viewed 54685 times since Sat, Nov 5, 2011
Taxation of second home in the Netherlands and income related to it
Viewed 2582 times since Thu, Jan 22, 2015
What is the tax rate if I get a part time position?
Viewed 4275 times since Wed, Feb 13, 2013
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 3384 times since Tue, Jun 25, 2013
What is a non resident taxpayer?
Viewed 11909 times since Fri, Nov 25, 2011
Tax on income from foreign (Sri Lanka) project
Viewed 14908 times since Thu, Jan 10, 2013
How long do I have to keep my financial administration?
Viewed 4197 times since Sun, Dec 11, 2011