Deferral scheme Income tax 2023

Usual return period

When you have received a letter from the Dutch Tax Authorities (Belastingdienst), in which you are invited to declare your income tax over 2023, then you have to do that before the specified date. In most cases this is May 1, 2024.

It is possible though, to request a postponement. There are two ways to do so:

1. You can apply for postponement yourself (as of March 1, 2024), or
2. We, as your tax consultant, can do this for you.

Postponement through us or applying yourself

If you want to make use of the deferral scheme and apply for this yourself, then your declaration is postponed for four months, until September 1, 2024. The postponement that we may apply for, runs for twelve months, until May 1, 2025.

Existing clients

If we have already done your tax declaration in 2022, then we automatically apply for postponement for the filing of 2023. So you don’t have to ask for this specifically. But if you rather not make use of the deferral scheme, do let us know. In that case we will not apply for postponement.

New clients

If we have not done our tax declarations earlier, please let us know if you want us to apply for the deferral scheme. Just to be on the safe side; do ask for postponement yourself too.

How to request postponement yourself?

There are three ways to make use of the deferral scheme yourself:

Via the online portal on Mijn Belastingdienst (in Dutch only), by telephone (tel. 0800-0543, keep your social security number at hand) or with a downloadable form.

Make sure you do apply for May 1, 2024!

Conditions deferral scheme through us

Postponement is not a legal right, instead it is a favor that might be granted to you. That’s why we advise you not to use the scheme to turn a delay into a cancellation of turning in the required information.

We therefor like to receive all documents that are required for us to do your declaration of 2023, before December 1, 2024. For files we receive after this date, we charge an additional 25% over the regular rate.

Tax benefits

The deferral scheme also applies to tax benefits. 

Additional postponement

If there are circumstances through which you are unable to have your tax declaration being made, we can apply for an additional postponement. In that case we must apply for this before May 1, 2025. To get this request approved, we must provide legitimate reasons that motivate why postponement is required.