March 2022 newsletter

Read the original March 2022 newsletter here.

Lupa newsletter with the following subjects:

  • News: Tax on assest, court case
  • Income tax return 2021
  • Corporate income tax - deferral 

Lupa services in the spotlight:

  • Spotlight: -  eHerkenning 
  • Spotlight  -  Certified Administration
  • Spotlight  -  F, C, M-forms


Tax on assets: a short update regarding court case

Last December the Dutch supreme Court decided that the levying of so-called ‘savings tax’ is contrary to the law. This Capital gains tax by the Tax Authorities had savers paying tax on a fictitious return on their assets, which was often (much) higher than the actual return. The actual return – that's how the judge decided – and not a fictitious one should be taxed. As a result of this ruling, savers must be compensated.
Retroactively compensating for the unjustified tax turns out to be an extraordinarily complex operation. It is not clear who exactly is entitled to compensation and what the actual return was on their savings and investments. Furthermore, the ICT capacity of the Tax Authorities is insufficiently equipped to revise the declarations.
If you yourself are among the 3 million people who pay tax in box 3, and have paid savings tax in recent years, the question remains how, who and when you will be compensated.
For the time being, the Tax and Customs Administration will continue to tax fictitious returns: In 2022, there will be three brackets for calculating the fictitious return. You pay  31% income tax  on the assumed proceeds of savings.


We did our first tax return on the 1st of march. We invite everyone to collect the documents  we need to be able to do the return.  The filing deadline is May 1st, but deferral is possible.

Filing & deferral deadlines 

Do want to know more about the filing deadlines, please read our article on our website.  Read more about the deadlines >>

You can request for an filing deferral. The filing deadline will be september 1st 2022. You can also use the deferral offered by Lupacompany.  
Read more about deferral of doing your tax return >>

Hand in help - Tax year 2021

We have published the Hand-in-Help for 2021 on our website, so its available to use in both Dutch and English. Please mail the documents to us by email or can bring it to our office.  Go direct to the online Hand-in-Help 2021 >>


Deferral and filing dates works a bit different for Corporate income tax filing then for personal income tax filing. 

Read more on our website about deferral for BV's or Foundations: Please read more here >>


eHerkenning (eRecognition) via Lupacompany

The tax authorities increasingly use e-Herkenning (English translation: e-recognition) for the communication between taxpayer and tax authorities. To make it easy for our clients, we can help you to get a special one through our office.  
Want to know more, read here >>

Service offering: Certified Administration (bewindvoering)

Someone who is -due to physical or mental disabilities- unable to take care of ones own finances, qualifies for administration (in Dutch: bewindvoering). A certified administrator then gets to manage all income and expenses and arranges all financial matters. Read more about administration  (bewindvoering) >>

F-form, M-form, C-form, dividend payout or salary administration

We can help with filing of many more tax forms. And not just income tax, but also in the case or a donation or heritage or you need a salary administration. Just check it with us.