A discount to provisional corporate income taxpayers that settle their tax in one lump sum will no longer be offered, as confirmed by the Dutch tax authority.
The agency issued a statement on December 23, 2022 which said: “From January 1, 2023, you will no longer receive a payment discount if you pay your provisional corporate tax assessment in one go, before the final payment date of the first instalment. The government is abolishing this payment discount. The money that the cabinet saves in this way will be used to reduce the burden on households.”
If you require assistance in relation to the above and/or would like to discuss anything further, please do not hesitate to contact firstname.lastname@example.org or your usual A.C.T. contact.