FAQ Opbrengstbelasting (Revenue Tax)

The return and payment for the opbrengstbelasting must be received by the Tax Office CN no later than 15 days after the end of the period in which the revenue was distributed. The period for the opbrengstbelasting is always a calendar quarter. 

For example, if the revenue was distributed in January 2024, the return and payment must be received no later than 15 April 2024. 

The return is preferably filed via  MijnCN. It is also possible to submit the tax return form to the counter of your tax office or to email it to balie@belastingdienst-cn.nl. 

A return only needs to be filed for the opbrengstbelasting at the moment revenue was distributed in a quarter. So there is no need to file nil returns for the opbrengstbelasting for quarters in which no revenue was distributed.

If the return is not filed or not filed within the deadline, there is question of return default. For the first default, no fine is imposed but a warning is issued. For the second or subsequent default within a period of 24 months since the previous default, a fine of USD 100 is imposed.

If payment is not received or not received within the deadline, there is question of payment default. For this default, a penalty of 5% of the tax not paid, partially not paid or not paid within the deadline is imposed. The default fine amounts to a minimum of USD 100 and a maximum of USD 5,600.   

The tax is 7,5% of the revenue. Depending on how the revenue is distributed, gross or net, the calculation is as follows:

Net

The tax is deducted from the revenue to be distributed. The tax is 7,5% of the revenue.

Gross

The entity bears the opbrengstbelasting. The tax is 100/92,5 x 7,5% of the revenue. 

On our website, you can find a  calculation example under Opbrengstbelasting and then Rate Opbrengstbelasting.

Note: For revenues paid out up to and including December 31, 2024, the tax amounts to 5% of the revenue.
 

An entity (with the exception of foundations and special purpose vehicles established in the Caribbean Netherlands) needs an establishment or 50% ruling to fall under the scope of the opbrengstbelasting.

If an entity established in the Caribbean Netherlands does not apply for an establishment ruling or 50% ruling, or the application is rejected, the entity is deemed to be established in the European Netherlands. The entity then falls under the regime of the vennootschapsbelasting (corporate income tax) and possibly dividendbelasting (dividend tax) there and is not liable to the opbrengstbelasting in the Caribbean Netherlands. 

This is the establishment fiction that aims to prevent inappropriate use of the tax system in the Caribbean Netherlands where no winstbelasting (profit tax) is levied. 
 

Yes, a foundation or special purpose vehicle established in the Caribbean Netherlands is always subject to the regime of the opbrengstbelasting. There is no need to apply for an establishment ruling.

Entities established in the Caribbean Netherlands that hold a ruling showing that they are admitted to a trade and services warehouse as referred to in chapter V of the Douane- en Accijnswet BES (Customs and Excise Duties (BES) Act), also always fall under the scope of the opbrengstbelasting and do not have to apply for an establishment ruling

The entity qualifies for an establishment ruling if it is established in the Caribbean Netherlands and meets one of the conditions of Section 5.2 Subsection 2 of the Belastingwet BES (Tax Code BES). 

You can find those conditions  here on our website.
 

The entity qualifies for a 50% ruling if it is established in the Caribbean Netherlands and participates for at least 50% in an entity that is admitted to a trade and services warehouse as referred to in Chapter V of the Douane- en Accijnswet BES (Customs and Excise Duties (BES) Act) or in an entity that has received an establishment ruling, and the other assets of the entity comply with Section 5.2 Subsection 2 under b of the Belastingwet BES (Tax Code BES).

The 50% ruling is for holding companies (holdings) that have an equity interest of at least 50% in an entity that holds an establishment ruling. 
 

The establishment of an entity is assessed according to the circumstances. In general, it can be assumed that the actual management of the entity is vested in the board and that the place of establishment of the entity corresponds to the place where the said board performs its management duties. 

This means that, with some exceptions, the place of establishment of the entity is the place where the actual management resides or is established.
 

If the entity holds a 95% ruling and if the new conditions for a 50% ruling are met from 1 January 2024, you do not need to take any action. 
The 95% ruling will then be converted into a 50% ruling. The entity does not receive separate notification of this.

If the entity does not meet the new conditions set for the 50% ruling, the 95% ruling will lapse with effect from 1 January 2024. You must notify the Tax Office CN accordingly on behalf of the entity.
 

If you want to cancel the registration of the entity for the opbrengstbelasting, you must first dissolve and liquidate the entity. For the cancellation with the Tax Office CN, please use  the cancellation form and include the following information as attachments:
- publication of the dissolution resolution in the Official Gazette;
- recent extract from the Chamber of Commerce; and
- cessation balance sheet or liquidation balance sheet. 

You can email the cancellation form with attachments to balie@belastingdienst-cn.nl.