Does a corporate income tax extension also give an extension at the KVK?

Short answer

No. An extension for the corporate income tax return does not extend the annual accounts deadlines. Preparing and filing are governed by separate rules.

Basis: art. 2:210 and 2:394 DCC

Which deadline does a Vpb extension extend?

An extension letter for corporate income tax (Vpb) concerns the tax return. It is not permission to make the annual accounts public later. This distinction still applies when your accountant handles the return under an extension scheme. Therefore schedule the tax return and the civil-law annual accounts as two separate tracks.

For the BV, art. 2:210 DCC governs the preparation deadline. The general meeting can extend it on grounds of special circumstances within the statutory limit. The Dutch Tax Administration (Belastingdienst) does not take that decision on behalf of the shareholders. Art. 2:394 DCC then determines when the annual accounts must be made public. A return that is not yet ready does not suspend that obligation. In an engagement letter, check whether the firm handles the return as well as the annual accounts and the filing. The term 'year-end work' (jaarwerk) can cover various activities and is too vague without further description.

Which resolutions apply to the annual accounts?

For calendar financial year 2025, the tax return planning may continue further because of an extension, while you must already complete and file the annual accounts in 2026. You will find the exact tax filing date in the extension decision or confirmation granted. For the annual accounts you look at the preparation deadline, any extension and the date of adoption. All shareholders being also director can, moreover, lead to adoption upon signing. Have your adviser put both calendars side by side. That is more useful than just asking whether 'there is an extension', because the answer can be yes for one obligation and no for the other.

An assessment that is not yet final does not automatically prevent you from preparing the annual accounts. You must recognise a substantiated tax position on the basis of the available information. The tax due is not the same as the amount already paid through provisional assessments. A discussion about the tax treatment may require additional assessment or disclosure, but is no general reason to ignore publication. Ask which tax points actually affect the annual accounts and which will be dealt with later in the return. This shows which missing item actually blocks the year-end work.

How do you plan both filings?

Finally, make a task overview with an owner and date per step: closing the books, determining the tax position, preparing the annual accounts, signing, adopting and filing. Also note the return deadline and who monitors the extension for it. After filing, ask for the receipt and check the correct entity and financial year. If an accountant says everything falls within the extension scheme, have them explain concretely which obligation that scheme concerns. Keep a tax extension confirmation in the tax return file; a shareholders' resolution to extend in the annual accounts file. That separation prevents a valid document from being used for the wrong purpose.

Sources

• KVK: final deadline for filing annual accounts
• Belastingdienst: provisional corporate income tax assessment

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