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.

Provisional refund Articles
I am receiving a provisional refund every month. Can I change it?
Viewed 18862 times since Sun, Nov 27, 2011
Yes, it is possible to change the monthly refund.If your situation changes during the course of the yearIf your situation changes in any way during the year, a new request for a provisional refund can be submitted. The tax authorities will then... Read More
Will I have to renew the provisional refund I receive every year?
Viewed 7742 times since Sun, Nov 27, 2011
If you are already receiving a provisional refund you should normally not have to do anything for the following year. The refund should continue automatically. In December you should receive the assessment from the tax authorities confirming the... Read More
From which date can I request a provisional refund for next year?
Viewed 10998 times since Tue, Nov 29, 2011
You can request a provisional refund for the following year from the beginning of November of the current year. This depends on the moment the software becomes available. It can happen that the software is already available on November 1.   If the... Read More
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 5706 times since Thu, Mar 14, 2013
Question:   Dear sir or madam, while trying to file myself a tax return for 2012, I filed by mistake a request for a provisional assesment for the year 2012 (2 weeks ago). I also submitted with the help of a tax return consultant a good tax return... Read More
Will I receive a provisional refund on my mortgage interest if I am self employed?
Viewed 12574 times since Tue, Apr 16, 2013
Question: Will I receive a provisional monthly refund on my mortgage if I‘m a zzp‘er?   Answer:   A provisional refund will only be granted if you earn income on which tax is withheld at source in the Netherlands, fo... Read More
How is the provisional refund paid out to me?
Viewed 14865 times since Mon, Feb 18, 2013
Payment of the provisional refund If the request for a provisional refund is submitted before 1 December preceeding the year for which you would like to receive the refund, you will receive the first payment of the provisional refund in mid January... Read More
Tax authorities use provisional refund to compensate other tax claims
Viewed 13590 times since Tue, Nov 29, 2011
In October 2011 the tax authorities started to compensate outstanding tax claims with the monthly provisional refund.   So this can mean that your monthly refund will be lower than in previous months. The tax authorities have the right to do th... Read More
How is the provisional refund calculated when partners bought a house together?
Viewed 14849 times since Mon, Nov 28, 2011
Question: Good morning, my question is about the refund you can get from the tax authorities in the monthly payment of the mortgage. My boyfriend bought a house with a mortgage and he is receiving back around 30% of the monthly payment (h... Read More