Why would I want to change my provisional assessment as a non-resident taxpayer?
Because your personal situation has changed. And because you still want to receive or pay the right amount this year via your provisional assessment. So that you do not have to pay more or less next year.
In which situations should I change my provisional assessment?
A few examples:
- You are going to earn more or less.
- You buy or sell a house.
- The interest rate on your mortgage changes.
- You have had a child.
- You are getting divorced.
- You are starting your own business.
- You reach pensionable age.
- Your tax partner has died.
- You no longer work in the Netherlands.
How to change my provisional assessment?
You can change your provisional assessment using the form ‘Request for or change of a provisional assessment 2023 for non-resident taxpayers’. You can order this form online, fill it in and send it to us by post.
What happens after I have changed my provisional assessment?
We will assess the changes in your provisional assessment. In most cases, we will send you a new provisional assessment.
If we have any questions or decide not to adopt all changes, we will contact you. Once you have given your explanation, we will decide which changes we will adopt.
When will I receive information about the change in my provisional assessment?
You will receive a reply from us within 8 weeks.
Derogation decision
If we do not adopt your changes, you will be issued a so-called derogation decision. You can object to this decision. For more information please visit Hoe maak ik bezwaar tegen de afwijkingsbeschikking? (Dutch only).
You cannot lodge an objection against your provisional assessment. You can only change or stop it.