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What is a tax assessment — provisional, final and reassessment explained

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Three types: provisional, final and reassessment. Each has its own deadlines and defenses. We explain the difference + objection window.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

A tax assessment is a formal Tax Office decision that you owe tax. Three main types:

  1. Provisional assessmentbased on an estimate (often via pre-filled return); you can request revision once actual figures are known.
  2. Final assessmentset after processing your return; objection within 6 weeks of date stamp.
  3. Reassessmentissued after the final assessment was in force (within 5 years, or 12 years for concealed foreign income); only allowed on a "new fact" or bad faith (AWR art. 16). For all: date stamp counts for deadline; receipt only matters for excusable lateness.

Related

What is the AWRThe General State Taxes Act (AWR) is the central framework for every tax assessment. Here are the rights you tend to forget — objection, dea…What is an objection letterA bezwaarschrift is your formal objection against a tax assessment. 6-week window, free, right to hearing. We explain procedure and odds.Reassessment after 5 years allowed?Normally no — 5 years is the standard limit (AWR art. 16). Exception: concealed foreign income → 12 years. Outside that: object on time-bar …Income tax assessment objection Formal objection citing Wet IB 2001 + Awb. With hearing request + payment-deferral pointer. €19 PDF.

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Updated: 2026-05-28

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