Are you an entrepreneur? Then you want to know this about the provisional assessment | Sponsored

The Tax Authorities are currently sending out more than four million provisional assessments for the 2025 income tax. Private individuals and entrepreneurs are urged to always carefully check the information in their assessment and, if necessary, adjust it. And there is a very good reason for that.

Anyone who received a provisional assessment for 2024 will usually automatically receive another provisional assessment for the 2025 tax year in December 2024 or January 2025. This is an estimate of what income tax you have to pay or receive back, based on the most recent data available to the Tax Authorities. has. For many people, this is the provisional or final assessment from the previous year. It is also possible that you will receive a provisional assessment for the first time without having asked for it. This is the case if the tax authorities expect that you will have to pay a significant amount in the final assessment.

Useful tool

The provisional assessment is a useful tool for entrepreneurs to avoid major financial surprises. It allows you to pay the tax for the current year in eleven installments, which can be useful for, among other things, profits from your business. A provisional assessment prevents you from having to pay a large amount at once when the final assessment is made.

You can also use the provisional assessment to receive a tax refund every month. This can be nice if you have a mortgage interest deduction, because it means you get money back when you have to pay the mortgage.

Check well

Make sure that you check the information on the provisional assessment carefully. The assessment is an estimate of your income tax based on the latest information known to the tax authorities.

And there may have been personal or financial changes in your situation that have not yet been taken into account. Such as a marriage, a divorce, a change in the level of your mortgage interest or an increase or decrease in the profit of your company.

The back of the assessment shows the income and deductions that the tax authorities used to calculate your provisional assessment. It is important to view these financial data and check whether all amounts still correspond to your current situation.

By adjusting the data in a timely manner via My Tax Authorities Belastingdienst.nlyou keep the provisional assessment up to date and ultimately only have to pay back a small amount or even nothing at all.

More information about the provisional assessment and how to change it can be found at Belastingdienst.nl/voorlopigeassa.

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