Letters from Belastingdienst

Action: check if the amounts line up with your income tax return 2023

The document "Voorlopige aanslag 20.." is your provisional/preliminary income tax assessment. When the preliminary assessment is issued, the finances can be settled on basis of the tax return that you filed.

Te betalen = payable result
Te betalen nihil = nil result 
Te ontvangen = refundable result

In case of a payable result, you need to arrange for payment within 8 weeks from assessment date. If you fail to pay timely, you will receive a "Herinnering" (reminder) for payment.

Preliminary income tax assessment based on provisional tax return
After filing an provisional income tax return, the Dutch tax authorities usually issue a preliminary tax assessment within 8 weeks. 

Preliminary income tax assessment based on annual tax return
After filing the annual income tax return, they usually issue a preliminary tax assessment within 3 months. Sometimes they skip a preliminary tax assessment and just issue a final tax assessment. 

Preliminary income tax assessment based on estimation
If you received a preliminary assessment in the previous year, the Dutch tax authorities often automatically issue a preliminary tax assessment for the new year. 

Not in accordance / not in line with the facts?
If the assessment is not in accordance with the facts, you can file a new provisional tax return (or re-file the one that you filed). It is not possible to object. The preliminary tax assessment is an up front financial settlement of your tax for the year. The amount that you paid or received, will be set off agains the result of your income tax return when the final tax assessment is issued.