Why would I want to change my provisional assessment as a non-resident taxpayer?

Change your provisional assessment if your personal situation changes.

This is how you receive or pay the right amount

When we issue a provisional assessment, we always look at last year's data. Changes in your personal situation are not taken into account. It is therefore good to change your provisional assessment in case of changes.

By changing your provisional assessment, you ensure that you still receive or pay the right amount this year. And you do not have to pay additional tax next year.

In what situations do you change your 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.

Change your provisional assessment directly

Log in on Mijn Belastingdienst using your DigiD or an EU-approved login key.

Go to Mijn Belastingdienst

Or order a paper form:

We will send you the form within 1 week. Complete the form and return it to us by post.

What happens next?

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 you be informed?

Within 8 weeks. Have you not heard from us after 8 weeks? If so, do not submit a new application or change. But call the Tax information line for non-resident tax issues.

What is a derogation decision?

If we do not adopt your changes, you will be issued a so-called derogation decision. You can object to this decision. Read more under Hoe maak ik bezwaar tegen de afwijkingsbeschikking? (How to object to a derogation decision, only available in Dutch).

You cannot object to your provisional assessment. You can change or stop a provisional assessment where you get a refund. You can only change a provisional assessment due to be paid.