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What is the tax year in the Netherlands?

The tax year in the Netherlands is in principle equal to the calendar year. This applies to the personal income tax and also to corporate income tax.

Only for corporate income tax it is possible to arrange a different tax year if the book year of the company is not according to the calendar year but a broken bookyear (for example from 1 July till 30 June) or an extended bookyear (in the year the company was established).

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