For income tax purposes, a provisional assessment may be issued during the year. If an additional amount of income tax for 2024 still needs to be paid after July 1, 2025, interest will be charged on that amount. The current interest rate is 6.5%.
If a request for a provisional personal income tax assessment for 2024 is submitted no later than May 1, 2025, the Dutch Tax Authorities will issue (or adjust) a provisional assessment before July 1, 2025, which can prevent interest from being charged.
In April 2025, we will review our client files to check, where possible, whether a correct provisional personal income tax assessment for 2024 has been issued. However, it is not possible for us to determine all provisional assessments accurately, as we often do not yet have all the necessary information. Therefore, we urgently request that all our clients contact us as soon as possible if they believe a provisional personal income tax assessment for 2024 should be requested.
