We regularly hear that question when a corporate taxpayer (usually a B.V., sometimes a N.V., but also a foundation or - cooperative - association can be liable for corporate tax) is fined because the corporate tax return was filed late or not at all. In fact, that fine is no less than a maximum of € 5.278. Usually, however, the fine is limited to “only” half the maximum: € 2.639, but it does not get any lower (these are the amounts for the 2015 tax year).
Amsterdam Court of Appeal confirmed in a recent ruling, once again this is indeed the default penalty to be imposed. The interested party in that case had first received a reminder and then a reminder to file the tax return from the tax authorities. When the return was still not filed, an ex officio assessment followed, with an estimated taxable profit and a default penalty of €2,460 (50% of the maximum applicable for that year). The interested party's excuse that he had not been able to file the tax return because he had been unable to log in to the Tax Office was put aside by the court as there was no evidence of malfunctions. The paper printout of the tax return submitted according to the interested party had not been received by the Inland Revenue.
The deferral for most income and corporate tax returns 2013 expires on 30 April 2015. The amount of the fine is a more than justifiable reason to file those returns on time. If you do not, you will still receive a reminder and only after the reminder period has also passed unused will the penalty follow. Filing the return after 30 April 2015 may, however, result in the Tax Authorities not granting a postponement for filing subsequent returns.