fiscaleren

Fisceren is a Dutch term used in accounting and taxation to describe the process of aligning financial records and transactions with tax rules, or of adjusting financial results for fiscal purposes. The word derives from fiscus, the Latin term for treasury, and is common in Dutch-speaking business environments to denote activities that relate to tax compliance or tax optimization.

In practice, fisceren can involve several activities. It may include translating commercial or financial results into taxable results by applying specific tax provisions, such as depreciation methods, provisions, or allowances that determine the tax base. It can also encompass preparing tax returns in which figures are adjusted to reflect fiscal rules rather than only the figures shown in financial reporting. Additionally, fisceren may cover the handling of VAT obligations, corporate income tax, and other levies, as well as applying particular tax regimes or incentives within legal boundaries.

The concept sits alongside general accounting but has a distinct focus on tax law and regulatory compliance. Because tax rules often differ from accounting standards, fiscaleren requires separate calculations, documentation, and sometimes alternative accounting treatments to ensure that tax filings and financial reporting are both accurate and compliant. In practice, companies often work with tax advisors or accountants to determine the appropriate fiscal treatment of costs, revenues, and assets.

Usage of the term can vary by region, and it is most common in Dutch-language accounting and tax discourse. Related concepts include fiscaliteit, belastingwetgeving, and aangifte.