Tax return

Tax return

Our team of tax specialists provides legal guidance when filing tax returns. Based on the information provided by the organization, we will assess whether any additional tax benefits are possible. Our tax specialists support large organizations as well as sole proprietorships with tax returns.

We have the knowledge and expertise to take on a wide range of roles: from tax advice to filing tax returns. Our team of tax specialists is therefore happy to provide the necessary support. Contact us to discuss the possibilities.

The tax return as a legal obligation

Filing an income tax or corporate tax return is more than just an administrative act. You are legally obliged to provide the requested information clearly, definitively, and without reservation (Article 8 of the National Tax Act). Anyone who fails to file, files late, or files an incorrect return risks a default penalty or penalty for tax evasion, as well as additional assessments. It is precisely at the intersection of tax technique and formal tax law that our lawyers and (corporate) legal experts support you, from international corporations to the baker on the corner.

Incorrect or incomplete return: additional assessment and correction

If it subsequently turns out that a tax return is incorrect or incomplete, the inspector may impose an additional assessment. For income tax and corporate tax, a reassessment period of five years generally applies; for income and asset components arising abroad, this extends to twelve years (Article 16 of the General Tax Act). We assess whether the reassessment is justified, whether there is a so-called “new fact,” and whether the inspector is not acting too late. In case of doubt regarding the accuracy of a submitted return, timely correction is often wiser than waiting. For VAT, as of January 1, 2025, a supplementary return must be submitted within eight weeks of the discovery of the inaccuracy; see also our page on VAT (Value Added Tax).

Default penalty and criminal offense penalty

If the return is not filed or not filed on time, a default penalty usually follows. If an incorrect or incomplete return is caused by intent or gross negligence, the inspector may impose a misdemeanor penalty: 25% of the underpaid tax in the case of gross negligence and 50% in the case of intent, with higher percentages for Box 3 assets and fraud (Articles 67d and 67e of the General Tax Act). We assess whether the inspector has actually demonstrated intent or gross negligence and whether the penalty is proportionate. For more information on how to handle an imposed penalty, please visit our Fiscal Penalties.

Voluntary improvement and repentance

If you discover yourself that a previous tax return is incorrect, for example due to forgotten foreign assets or incorrect processing, you can rectify this through a voluntary correction (disclosure). If you make the correction within two years of filing the incorrect return, a penalty for tax evasion will in principle not be imposed; thereafter, a reduced penalty applies. We carefully guide such a disclosure to ensure that the notification is complete and takes place at the right time, so that you do not unintentionally run criminal risks. For (corporate) lawyers and directors who could be held personally liable, a legally supervised disclosure is of particular value.

Disagree with the assessment? From tax return to objection

If the assessment differs from your tax return, or if the inspector imposes a correction with which you disagree, you may lodge an objection within six weeks. This deadline is strictly enforced. Important safeguards apply during the objection phase, such as the right to be heard and the right to access the file. Where necessary, our lawyers and (corporate) legal counsel will pursue the procedure up to an appeal before the tax court. Read more on our Objection and Appeal.

Why SME Lawyers

At MKB Juristen, you work with mixed teams of lawyers and in-house counsel. We combine tax technicalities with formal tax law and litigation, ensuring your tax return is not only fiscally optimal but also legally defensible. Whether you are an international group with complex subsidiaries or a sole proprietorship seeking certainty regarding your return, we help you consider the right legal structure, risks, and opportunities. This page is part of our Tax Law. See also our page on Choosing a Business Legal Structure.