Netherlands Tax Agency Announces Filing Deadline, Extension Procedures for Corporate Tax Returns

The Dutch Tax and Customs Administration May 15 announced filing deadlines and extension procedures for corporate income tax returns. The deadlines include: 1) June 1 for companies with financial years ending Dec. 31 of the previous year; 2) five months from the end of the taxpayer’s financial year for companies that aren’t calendar-year filers; and 3) April 1 of the following year for taxpayers with a short fiscal year that doesn’t end Dec. 31. The announcements include the necessary procedures and forms to postpone filing 2019 corporate tax returns for specific taxpayers and penalties for noncompliance. [Netherlands, Tax and Customs ...