Termijnbelasting

Termijnbelasting is a term used in Dutch-speaking contexts to describe a form of tax liability that is paid in installments over a defined period, rather than as a single lump sum. The overarching idea is to spread the burden of the tax across multiple payment moments within a term, such as monthly or quarterly installments, based on an assessed amount for that period.

The exact rules and applicability of termijnbelasting vary by tax type and jurisdiction. In practice, it often involves calculating the liability for a given period and issuing a schedule of payments that must be made on predetermined dates. Late payments may incur interest or penalties, and the schedule can sometimes be adjusted if a taxpayer’s circumstances change. The system is designed to improve cash flow for both taxpayers and government authorities by providing predictable, regular receipts.

In the Netherlands, concepts related to paying taxes in installments are common in contexts such as provisional assessments (voorlopige aanslagen) and prepayments (vooruitbetalingen), as well as certain property taxes. The term termijnbelasting itself is not universally used as a fixed legal category across all tax types; instead, the underlying mechanism—paying taxes in installments—occurs through these established processes. Administratively, the Belastingdienst (Dutch Tax and Customs Administration) issues assessments, manages payment schedules, and handles adjustments and appeals when necessary.

See also: provisional assessment, installment payment, advance tax, tax administration.