A provisional assessment and the interest

A provisional assessment is a way to have tax assessed already when you know a substantial taxable amount is coming. It can limit the interest. The request makes sense if the acquisition comes out above the exemption and the taxable part is large enough to look at the interest. How large that must be exactly, you do not fix in a threshold you thought up yourself. You look at the indication with the table for 2026 and at what is already settled for the home, the accounts and the debts. If those figures are missing, a provisional assessment is still a loose idea.

For deaths up to and including 2025 the Belastingdienst says that a request within eight months matters for the interest. Those eight months are the same horizon as the ordinary filing deadline in those older cases. Anyone who asks for a provisional assessment only after that has missed that guidance. The request therefore belongs on the task list as soon as it is clear that there is a taxable amount, not only once the interest has already become a subject in the letter. Note the date of death, the date on which the request goes out, and that eight months is the limit the Belastingdienst points to in those cases. Keep a copy of what you sent.

That sentence about eight months does not apply to a death in 2026. For a death in 2026 the Belastingdienst names the filing deadline of twenty months. The interest is explained in the letter. This piece invents no moment at which the interest starts in 2026, and it does not carry the eight-month rule over into that year. A provisional assessment can still be useful if you already know there is a considerable taxable amount. The anchor for that is the letter and the deadline of twenty months, not a sentence copied from an older file.

The file records whether a provisional assessment was considered, who makes the request and on which date it goes out. Ervazo does not file the request and does not calculate the interest. The indication on the screen uses the exemptions and the rates for 2026, including the bracket of € 158.669 after the exemption. It is a pointer to whether there appears to be a taxable amount, not a provisional assessment. Only once the figures have a source is the screen a reason to consider the request. A round amount without a source is no ground for a letter to the Belastingdienst.

A provisional assessment can limit the interest when the taxable amount is already in view. For a death up to and including 2025 the Belastingdienst points to a request within eight months. That guidance is not extended here to a death in 2026. For 2026 the deadline of twenty months and the letter remain the anchor. This piece names no interest percentage and no form number. This is not legal advice and not tax advice. Whether a provisional assessment makes sense in this file, and at what moment, you discuss with the Belastingdienst or with an adviser who has the letter and the figures.