What is pre-consultation with the Internal Revenue Service and why is it important?

Vooroverleg met de Belastingdienst is een procedure waarbij je jouw interpretatie van een fiscale wet of regel voorlegt aan de Belastingdienst. Het is belangrijk omdat het helpt bij het verkrijgen van duidelijkheid over jouw fiscale positie en het vergroot de kans dat de Belastingdienst jouw visie deelt.

When is it wise to request advance tax consultation?

Het is verstandig om vooroverleg aan te vragen als je twijfelt over de juistheid van een fiscaal standpunt of als de wet geen duidelijkheid biedt.

Who can request preliminary consultations?

Zowel particulieren als bedrijven, inclusief multinationals, kunnen vooroverleg aanvragen.

What is most pre-consultation tax authority about?

De meeste vooroverlegtrajecten gaan over onderwerpen zoals het gebruikelijk loon, de waardering van vastgoed, bedrijfsopvolging en internationaal zakendoen. Wat zijn de eisen en voorwaarden voor een succesvolle aanvraag voor vooroverleg? De aanvraag moet aan bepaalde eisen voldoen, zoals het correct presenteren en onderbouwen van de feiten en het standpunt, en het vermijden van discussies over duidelijke fiscale kwesties

What are the possible reasons for rejection of an application for preliminary tax consultation?

Een aanvraag kan worden afgewezen als er geen duidelijk standpunt wordt ingenomen, als de feiten en situatie onduidelijk zijn, of als het standpunt onvoldoende wordt onderbouwd.

What is the role of a tax advisor in preliminary consultations with the Internal Revenue Service?

Een belastingadviseur kan helpen bij het opstellen en indienen van de aanvraag, het vertegenwoordigen van de belastingplichtige bij de Belastingdienst, en het geven van een toelichting indien nodig.

How long does it take to get a response to a request for pre-consultation with the IRS?

Je hoort binnen 8 weken of de Belastingdienst de aanvraag in behandeling neemt.

Is the inspector's ruling at pre-tax consultation binding?

Ja, de uitspraak van de inspecteur is bindend en wordt vaak vastgelegd in een vaststellingsovereenkomst.

How can I get more information about pre-consultation with the Internal Revenue Service?

Je kunt contact met ons opnemen voor meer informatie over vooroverleg met de Belastingdienst en hoe onze belastingadviseurs jou kunnen helpen bij het begeleiden van deze procedure.

Save tax and avoid fines and additional charges

Preliminary consultations with the tax authorities

Discuss your position with the inspector and avoid tax disputes

More information

Niek Pilgram

tax specialist
+31 (0)35 628 57 53
niek@habermehl.tax

Pre-consultation with the tax authorities if the law does not provide a solution

Sometimes you can explain tax laws in more than one way. In doubt about whether a position is correct? Engage our tax service advisors for preliminary consultations with the IRS. That way you'll get clarity quickly. You also increase the chances that the taxman shares your view.

This we promise

Your tax consultant will assess in advance whether you are eligible for advance consultation
You increase the chances that the application will be considered. You will also receive a ruling faster because the tax advisor presents and submits the facts correctly
You avoid additional taxes and never pay too much income tax

Free acquaintance

What does preliminary consultation with the tax authorities involve?

If a tax law or rule is not unambiguous, you can check your interpretation with the Tax and Customs Administration. The agreements made during the preliminary consultation are binding. They are often laid down in a settlement agreement. International issues are referred to as rulings.

For individuals and companies

Both private individuals and companies can apply for pre-consultation. This also applies to multinationals. Most of the pre-consultation processes that we provide are about:

Benefit from our tax knowledge

If you want to be eligible for pre-consultation, your application must meet certain requirements and conditions. The tax inspector will reject your application if:

you ask for tax advice
you want to discuss a tax issue for which unequivocal laws and regulations exist
the personal data and/or company data are incomplete
the facts and the situation are unclear
you don't take a stand
you do not sufficiently substantiate the position taken
It is unclear why you doubt that the position taken is correct.

Do you want to submit a request for pre-consultation? Call in our tax experts and it will all be taken care of.

We provide support in preliminary consultations with the tax authorities

This is our working method

Step 1

Meet

You explain the situation. The tax consultant listens and asks questions. Then he/she examines whether it makes sense to start the preliminary consultation procedure.

Step 1

Step 2

Choice

Your tax consultant writes the application according to the guidelines used by the tax authorities for preliminary consultations. If you agree, the application is submitted to the tax inspector.

Step 2

Step 3

Reception

You will receive the necessary documents at the latest at the agreed time.

Step 3

Waiting

You will hear within 8 weeks whether the Tax and Customs Administration will consider your application.

Tax Office

Your advisor represents you. Where necessary, he/she will provide an oral or written explanation to the Tax Administration.

Pronunciation

The inspector's ruling is binding and is often laid down in a settlement agreement (rulings).

Meet

Want to be sure in advance that you're acting fiscally smart? Get in touch. Ask your questions and find out how our tax advisors will help you get the pre-consultation process right with the IRS. What we do, we do well. You can rely on that.

Facts and figures about Habermehl

Over 1,000 individuals and businesses rely on us for tax advice

Customers rate our services with a:
4.7 out of 5 (source: Google)

Quality guaranteed: we are a member of the Dutch Association of Tax Advisers

Continuing education through PAOB, the Postgraduate Education in Tax Science

Customer experiences

Habermehl has been my tax consultant for 10 years. I value good service, quick responses to questions or requests and that's great. Discussions are based on content and we always come to a conclusion. Very pleasant cooperation!

'Correct, fast, clear and fine advice.'

I contacted Habermehl and one day later I was called back immediately. Good conversation, went through everything, lots of knowledgeable information. After a nice conversation at the office in Hilversum my declaration was handled very quickly and adequately. The mail exchange was excellent. I could ask all the questions I wanted to. Moreover, there was clear communication about the costs.

Good in-house knowledge so that all questions are answered quickly and well. The service I have chosen actually takes work off my hands. That leaves me free to do things that make money.

I have been a Habermehl customer since 2005. In all these years I have always experienced friendliness, empathy, peace of mind and great expertise. Habermehl is a very reliable partner for me.

During the first meeting I immediately received a lot of professional advice. Habermehl gives me a familiar feeling and I don't have to worry about any administrative issues anymore.

I have worked with Habermehl since I started working abroad in 2009. At all times I have found reassurance and confidence for my international tax matters to be well taken care of.

Previously I was a client of a large accounting firm that did not do a good job. Habermehl helped me well, personally and quickly. They took care of the administration and tax returns for my private limited companies. And the settlement of an estate. Their tax advice is very valuable.

Habermehl works together with

What can we help you with?

You can reach us at (035) 628 5753 or info@habermehl.tax. Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.

Preliminary consultations with the tax authorities

More information

Pre-consultation with the tax authorities if the law does not provide a solution

This we promise

Free acquaintance

What does preliminary consultation with the tax authorities involve?

For individuals and companies

Benefit from our tax knowledge

We provide support in preliminary consultations with the tax authorities

This is our working method

Meet

Choice

Reception

Waiting

Tax Office

Pronunciation

Meet

Facts and figures about Habermehl

Over 1,000 individuals and businesses rely on us for tax advice

Customers rate our services with a: 4.7 out of 5 (source: Google)

Quality guaranteed: we are a member of the Dutch Association of Tax Advisers

Continuing education through PAOB, the Postgraduate Education in Tax Science

Customer experiences

Habermehl works together with

What can we help you with?

Customers rate our services with a:
4.7 out of 5 (source: Google)