Calculate the taxable base before applying the rate
Accounting profit is not automatically taxable profit. Depreciation, provisions, interest and participations may require adjustments. Available losses and unresolved positions from earlier returns also belong in the forecast.
Review provisional assessments during the year
When profit changes materially, existing provisional assessments may no longer fit. Compare the current tax expectation with amounts already assessed and consider whether an adjustment is appropriate. A disposal or impairment can still change the final result.
Identify the entities included in the calculation
A holding and operating company are not automatically one taxpayer. Any fiscal unity and intercompany financing need their own assessment and supporting reconciliations. Document the entities and periods covered. Filing extensions, possible interest and available cash must be considered together rather than assuming an extension also postpones every financial consequence.
Source and background: Belastingdienst – Veranderingen vennootschapsbelasting 2026.