Why do I receive a provisional assessment?
There are several reasons:
The tax authorities expect you will need to pay tax next year and find it beneficial to collect it in advance.
You previously received a provisional assessment. Once you’ve received one, you may automatically receive one each year.
You asked your Bookies to submit a provisional assessment. The amount is based on the income estimate they provided.
My provisional assessment is €0 — why do I still get it?
The tax authorities automatically select who receives an assessment. If they expect your tax to be below the threshold, they may issue a provisional assessment of €0.
What are the benefits of a provisional assessment?
You pay your taxes in advance instead of all at once after filing. You can also pay in installments, depending on when you apply. For example, applying in January gives you 12 months; applying in December means you must pay it in one go.
It can also reduce the amount of interest you pay, since the outstanding balance (on which interest is calculated) is lower or even zero.
Read more about tax interest.
What if I can’t pay the provisional assessment?
You can adjust it with the tax authorities. This may be necessary if your current income is much lower than the year it was based on.
Adjusting or stopping your provisional assessment: yourself or via The Bookie
If your income changes (e.g., fewer assignments or higher earnings), you can modify or stop your provisional assessment:
Log in to “My Tax Authority”
Choose “Modify provisional assessment”
Adjust your details or select “Stop provisional assessment”
Submit the change
If you can’t manage it yourself, ask your Bookies to do it for you.
Send us an email indicating whether you want to stop or change it, and to what amount.
Note: this is outside your subscription. Check current rates for additional work.