Tax returns and tax compliance

More than filling in a return

Personal income tax return

A tax return is the end result of everything that happened during the year. A house move, a divorce or a death, for example. Developments like these often have consequences for your tax returns. We make sure everything is processed correctly and to your best advantage — we do not leave opportunities on the table.

Corporate income tax return

Plenty can change within the business during the year too: you take on staff, invest, set up new companies, enter foreign markets or acquire a business. All of it comes together in the return and all of it has to be processed correctly. And of course we look at both the risks and the opportunities. We take into account:

• dividend withholding tax returns;
• provisional assessments;
• tax positions in the financial statements;
• loss relief;
• fiscal unities;
• interest and financing costs;
• transactions between related companies;
• international activities;
• correspondence and questions from the Dutch Tax and Customs Administration.

Certainty and insight

You want to be able to rely on your returns being correct, complete and on time. But good tax compliance gives you more than certainty about the past.

During the filing process we see where the tax reality diverges from the administration, the structure you have chosen or earlier expectations. We discuss those differences with you — not once the tax authorities start asking questions, but as soon as we spot them.

That brings concrete benefits. You get:

• an overview of your tax obligations and deadlines;
• less chance of unexpected corrections, interest or penalties;
• a return that ties in with your financial statements and administration;
• tax risks flagged in good time;
• insight into possible optimisations;
• support during questions or audits from the tax authorities;
• a clear return you can use when applying for financing or selling a business.

We also look ahead. Does the provisional assessment still match the expected profit? Is the fiscal unity still advantageous? Have losses been processed correctly? Do intercompany transactions match the agreements made? And does a planned investment, restructuring or acquisition call for action before the end of the financial year?

That turns tax compliance from an annual obligation into a genuinely useful moment to steer by.

A process that fits your organisation

Some businesses outsource the entire filing process. Others have their own finance or tax team and are mainly looking for extra capacity, specialist knowledge or an independent review. We work to your situation.

Horizontal monitoring

We have a horizontal monitoring covenant for tax service providers with the Dutch Tax and Customs Administration: a model built on transparency and trust. Horizontal monitoring is a form of cooperation between the tax authorities, OneLane and you as the entrepreneur.

Under horizontal monitoring we can obtain certainty from the tax authorities in advance, relatively quickly. We have a fixed point of contact we can approach easily. That shortens lead times, returns are settled faster, and they are no longer drawn into question letters or local tax audits after the fact.

The ground rules. If you opt for horizontal monitoring, you make that choice for the business and for yourself as an entrepreneur. It then applies to personal income tax, corporate income tax, VAT and payroll taxes, and tax collection is included as well.

Horizontal monitoring is not without obligations. An important condition is that we consult the tax authorities in advance, on your behalf or on behalf of your business, about tax issues with a material impact on which the authorities might take a different view.

Tax compliance for international businesses

A Dutch company within an international group often faces additional questions. The local administration has to tie in with group reporting, international agreements and Dutch tax rules. Think of:

• the tax treatment of group financing;
• transactions with foreign group companies;
• transfer pricing adjustments;
• permanent establishments;
• withholding taxes;
• foreign losses or results;
• the application of tax treaties;
• reporting obligations within international groups;
• coordination with foreign advisers and head office.

Our Dutch and international specialists work as one team on this. You keep a single point of contact while we organise the expertise the return requires.

Support for your own finance or tax team

Do you already have tax knowledge in house? Then we add to it where it is needed. Among other things, we can:

• prepare returns on the basis of information you have put together internally;
• assess complex items;
• review a return drawn up internally;
• provide temporary capacity during peak periods;
• improve the quality of the filing process;
• check tax positions and reconciliations;
• support you during audits or questions from the tax authorities;
• transfer knowledge to people within your organisation.

That keeps control where it belongs, while you can fall back on extra capacity and specialist knowledge at the moments that matter.

From annual obligation to lasting grip

Good tax compliance does not start a few days before the deadline. It is a continuous process in which administration, reporting, tax advice and decision-making all connect.

OneLane helps you organise that process in practical terms.