First filing of corporate tax for a Holding BV

[deepak94]

Hi all,

 

I have opened a Holding BV (without any operating BV) last year with the motive to take part in co-founding a company in an another country. I didn't make that investment yet and I didn't make any transaction within my Holding BV. I'm following the Belastingdienst portal for a while and i don't see a way to file the corporate tax for 2022. I file the BTW every quarter regularly (always with 0 Euros as there's no business transactions yet). Am I missing something here or I don't need to file the corporate income tax for 2022? 

 

When I visit the Tax portal it says the following under the Corporation tax tab for 2022 "Er staan op dit moment geen aangiften vennootschapsbelasting 2022 open".

 

Any advice is appreciated!

[Joost Rietveld]

Check the statutes of the BV for an extended first financial year (verlengd boekjaar in Dutch, or the date December 31st 2023). This should me mentioned at the end of the deed.

 

If so, then a tax return won't be possible until next year, since your current financial year is still ongoing