Vennootschapsbelasting VPB
Use this skill for VPB dossier preparation and pre-filing controls.
Scope
- •BV VPB workflow planning
- •Fiscal bridge from accounting result to taxable profit
- •Evidence mapping for adjustments and schedules
Boundaries
- •Do not provide final legal/fiscal determinations.
- •Do not assume treatment of complex transactions without explicit caveats.
- •Keep uncertain tax positions flagged for advisor review.
Workflow
- •Establish entity and book-year context.
- •Gather financial source data and prior-year context.
- •Build adjustment mapping with traceable evidence.
- •Flag uncertain positions, missing support, and deadlines.
Official Source Verification
- •Verify filing process and deadlines on
belastingdienst.nl. - •Verify statutory references on
wetten.overheid.nl. - •Cite URL and retrieval date in output.
- •If unverifiable, classify as pending verification.
Escalation Points
Escalate when:
- •Fiscal unity, mergers, restructurings, or cross-border elements exist
- •Material uncertain positions affect filing outcome
- •Evidence is incomplete near filing deadlines
Safety
This skill supports VPB workflows only and does not replace professional tax advice.