When can I expect a Tax Assessment?
After your Dutch Tax Return has been filed, the tax authorities will first send you a Preliminary Tax Assessment (Voorlopige Aanslag) with the calculated amount receivable (or payable). If you have been invited to file your Dutch Tax Return and the return is filed before April 1, you will receive the Preliminary Tax Assessment before July 1.
In other situations the tax authorities will impose a Preliminary Tax Assessment after approx. 3 months of your filed Dutch Tax Return. Should the tax authorities decide you will not receive a Preliminary Tax Assessment they will notify you.
Requesting an Advanced Tax Refund, or paying in advance in the tax year itself you will also receive a Preliminary Tax Assessment.
The Final Tax Assessment (Definitieve Aanslag) will be imposed within 3 years of the tax year. Only after the Final Tax Assessment has been imposed the tax year is finished. That is if you didn’t raise an objection.