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Protective assessment upon emigration from the Netherlands

Published on: Tue, Nov 13, 2012 at 11:18 PM | Viewed: 1571 times.
Special provisions may apply if you relocate to a country other than the Netherlands. Should any of these special provisions apply to you, then the tax authorities will issue a separate tax assessment. This is a so-called protective assessment. As this assessment often concerns a sizeable amount, in addition to the regular tax assessment pertaining to the year of emigration, few recipients really understand it. Expatax explains the consequences of a protective assessment in this article and how one can prevent the actual collection.

Calculation

The protective assessment is calculated by deducting the income tax and social insurance premiums that you owe without the income to be preserved, from the income tax and the social insurance premiums that you owe with the income to be preserved. No default interest need be paid on the amount of the protective assessment. The income to be preserved is the amount that the protective assessment is imposed upon. The amount depends on your personal situation.

Under which circumstances can a protective assessment be imposed in the event of emigration?

There may be income to be preserved further to your emigration in the following cases, resulting in the issuing of a protective assessment:

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