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Deferred Tax

In this course you gain insight into how deferred taxes arise and how to calculate, account for and present them in the financial statements in accordance with current RJ and IFRS rules.

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Free cancellation up to four weeks before the start, so feel free to book now.

For a team or department? Arrange your own group, at your premises or ours. In-company for your team

In brief. Deferred Taxes is a 1-day classroom course. You take it in Utrecht and Zwolle, in a group of no more than 8 participants. The price is EUR 625,- excl. VAT per participant, including course materials, lunch on location and a certificate of attendance. For a team or department we also deliver this course in-company.

  • Avoid additional assessments and penalties
  • Directly applicable in your annual accounts
  • Clear explanation of RJ and IFRS
  • Practical tips for your day-to-day work
  • Insight into deferred tax assets and liabilities

Differences between accounting profit and taxable profit often give rise to deferred tax positions. In this course you get to grips with calculating, processing and presenting them, so that you avoid additional tax assessments and keep the annual accounts accurate.

Description

Do you deal with differences between business profit and taxable profit in your work? If so, you are almost certain to encounter deferred taxes: future tax liabilities or receivables arising from, for example, depreciation differences, untaxed increases in value or losses available for offset. A complex but indispensable part of the annual accounts and tax reporting.

In this course you gain a firm grasp of how deferred tax positions arise and how to calculate, process and present them. On day 1 you work on the financial and tax fundamentals: you learn the difference between temporary and permanent differences, between deferred tax assets and deferred tax liabilities, and you practise with calculations, entries and journal postings. The influence of fiscal unities, revaluations and carry-forward losses is also covered.

Day 2 focuses on financial reporting. You apply the current reporting rules (RJ 272, RJ 252 and IFRS/IAS 12), work on the valuation and write-down of deferred tax positions and practise correct presentation in the financial statements. Using practical cases, you discuss common pitfalls from audit practice, so that you recognise and avoid them in your own work.

You go home with a set of practical tips that you can apply straight away in audits, file documentation and communication with the tax adviser or the Dutch Tax Administration.

Topics

The following topics, among others, are covered during this course:

Day 1: The basics and the calculation side

  • What is deferred tax?
  • Temporary differences versus permanent differences
  • Deferred tax liabilities and deferred tax assets
  • Practical examples: how do deferred tax items arise?
  • Calculating deferred tax
  • Processing deferred tax correctly in entries and journal entries
  • The influence of fiscal unities, revaluations and carry-forward losses

Day 2: Financial reporting, tax legislation and in-depth topics

  • Tax legislation: how do you correctly apply RJ 272, RJ 252 and IFRS (IAS 12)?
  • Valuation and write-down of deferred tax positions
  • Tax position and presentation in the financial statements
  • Practical case: processing deferred tax items correctly in the annual accounts
  • Common mistakes and points of attention from audit practice. And how to avoid them

Result

After this course you will know exactly what deferred taxes are and when a deferred tax position arises. You will recognise the difference between deferred tax assets and liabilities, and between temporary and permanent differences. You will calculate deferred tax positions and process them correctly in the bookkeeping, journal entries and annual accounts.

You apply the current reporting rules (RJ 272, RJ 252 and IAS 12 under IFRS) and know the principles for valuation and write-downs. This helps you avoid additional tax assessments and penalties, and deliver the right information for both tax and business purposes.

You will also be able to explain the impact of deferred taxes in an understandable way to clients, colleagues or the board. The practical tips you take away can be applied immediately in auditing, file documentation and communication with the tax adviser or the Tax Administration.

Target audience

The Deferred Tax course is intended for anyone whose work involves financial reporting and who wants to expand their knowledge of deferred tax positions. Think of (assistant) accountants, tax specialists and tax advisers, financial administration staff, controllers, (holding company) administrators with experience of financial statements, and CFOs and finance managers.

Teaching method

You take the Deferred Tax course in a small group, so there is plenty of room for your questions and practical situations. An experienced trainer from the field takes you through theory, worked examples and concrete cases from the financial statements.

You alternate short explanations with exercises in which you calculate, post and process deferred tax positions yourself. Using practical examples, you discuss how to apply RJ 272, RJ 252 and IAS 12, and which pitfalls you encounter in audit practice. In this way you link the theory directly to your own work.

You receive course materials that you can continue to use as a reference work after the course. On completion you receive a certificate of participation.

Prior knowledge

You do not need any specific prior knowledge. It is useful, however, if your work already involves financial statements, financial administration or tax reporting. That way you will recognise the practical examples more easily and can apply what you have learned straight away.

Comments

This course offers in-depth insight into deferred tax and its application in financial reporting. The programme covers both the computational and the tax aspects, and offers practical examples and tips for immediate application. Prepare yourself for better tax planning and avoid additional assessments and penalties.

Practical information

Number of days
1 day
Course times
from 10 am to 5 pm
Teaching hours
6 hours
Education level
Suitable for all levels
Preparation time
None
Included
Course materials and lunch on site
Certificate
At the end of the course you will receive a certificate of attendance
Cancel
Free up to four weeks before the start (cancellation terms)

Language

The course is given in Dutch as standard. The trainer speaks English. English-language course materials can be used. If at least 3 participants register, the course can also be given entirely in English.

In-company

Would you like to organise this training for a whole group or several groups? This can be cost-effective. For example, we can tailor the content entirely to your organisation, and training a whole group is also cheaper.

Are you looking at large numbers of participants or a complete academy? That involves a great deal. Consider planning and communication, for example, or identifying and agreeing the objectives and content of the training. Or differences in level, feedback mechanisms and safeguarding. Fortunately, Learnit has extensive experience in this field (more than 25 years) and we are happy to help you through this process.

Request a quote More about Deferred Taxes in-company

All start dates

1 training day. In order of date.

  • Mon 21 December 2026 Zwolle · 10:00–17:00Free cancellation until 23 November Enrol
  • Thu 19 August 2027 Utrecht · 10:00–17:00Free cancellation until 22 July Enrol

No suitable start date? Send us a date request, and we'll look at the options together.

This course for your team?

Plan your own group on a date that suits you, at your office, at our premises or online. We tailor the content to your day-to-day work, and training a whole group is cheaper than individual bookings.

  • Your date and location
  • Tailored content
  • Multiple groups or an academy are also possible
  • More than 25 years' experience
Request a quote No obligation, an adviser will be in touch shortly How in-company works

What others say about this course

"Learned lots of handy tricks"

Participant

"Tailor-made course! Based on the intake, the course was adapted to our (my) requirements. The course ties in nicely with day-to-day practice."

Participant

“Learnit is a professional organisation. The information is conveyed with enthusiasm.”

M. Maas
Van Neynsel8.6

"For me, the biggest plus was that the course material is very clear. This means you can follow the course at your own pace, without the stress of wondering what they actually mean. I was very pleasantly surprised. I should say, though, that I already had some knowledge of Access."

Participant

"Enjoyable and instructive course. A good balance between knowledge transfer and practical exercises. Very practically applicable in my own work."

Participant

Training formats

Classroom

1 day€ 625,-
  • Pleasant venue with a good trainer
  • Small groups
  • Inspiring and motivating
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In-company

Bespoke trainingOn request
  • 100% for your group
  • Bespoke training
  • At your place or ours
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Workshop

Up to 4 hours for groupsOn request
  • Suitable for events
  • Interactive and inspiring
  • Large groups too
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Private training

At our place or yoursOn request
  • 100% just for you
  • Achieve a lot in little time
  • Whenever you want
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Frequently asked questions

Can I cancel free of charge?

Yes. Up to four weeks before the first day of the course you can cancel free of charge, without giving a reason. You then receive a credit note or, if you have already paid, a refund. If you cancel later, you pay part of the course fee: 25% between four and two weeks before the start, 75% in the two weeks before it and 100% in the final week. Moving to another start date is free of charge up to two weeks before the start, after that 50%. Sending a colleague in your place is always possible. Read the cancellation terms.

Who is the Deferred Tax course suitable for and what prior knowledge do you need?
The Deferred Tax course is intended for (assistant) accountants, tax specialists, tax advisers, controllers, financial administration staff, holding company administrators, CFOs and finance managers. No specific prior education is required, but some experience with financial statements and financial reporting is an advantage. Do you deal with deferred tax positions or tax reporting in your daily work? Then this classroom course fits your practice perfectly.
Which topics are covered in the Deferred Tax course?
The Deferred Tax course covers both the basics and more advanced material: the difference between temporary and permanent differences, deferred tax assets and liabilities, calculating and posting deferred tax, and processing it in the financial statements in accordance with RJ 272, RJ 252 and IFRS (IAS 12). Valuation, write-downs and common errors from audit practice are also covered.
Do you receive a certificate after the Deferred Tax course?
Yes, after completing the Deferred Tax course you receive a certificate of participation from Learnit. This certificate confirms that you have fully attended the classroom course and have gained knowledge of how to recognise, calculate and account for deferred tax positions in accordance with RJ 272, RJ 252 and IFRS (IAS 12). Useful for your CPD portfolio or CV.
Can you also take the Deferred Tax course in-company?
Yes, the Deferred Tax course is also available in-company. You then receive a tailored course for your team, at a location of your choice. The content is adapted to your practice, for example specific issues around deferred tax liabilities and assets, RJ 272 or IFRS (IAS 12). Request a no-obligation quotation for the options and costs.
Which reporting rules for deferred tax will you learn to apply during the course?
During the Deferred Tax course you learn to apply the current rules for tax reporting: RJ 272, RJ 252 and IFRS (IAS 12). You practise the measurement and impairment of deferred tax positions, and their correct presentation in the financial statements. Using practical case studies, you account for deferred tax assets and liabilities in accordance with the applicable standards, so that your reporting is error-free.
What is the difference between a deferred tax asset and a deferred tax liability, and why does that distinction matter in practice?
A deferred tax asset is a future tax receivable: you have reported more profit for tax purposes than for business purposes, or you have losses that can be offset later. A deferred tax liability is a future tax debt: you have taken less profit for tax purposes than for business purposes, for example due to accelerated tax depreciation or untaxed revaluations. The distinction determines whether an item appears on the assets or liabilities side of the balance sheet, and which valuation and write-down rules apply under RJ 272, RJ 252 and IAS 12. Deferred tax assets may only be recognised if realisation is probable – a test that often goes wrong in audit practice. In the Deferred Taxes course you learn to recognise, calculate and correctly process both types in journal entries and the annual accounts.
When should you choose a classroom Deferred Tax course rather than self-study using RJ and IFRS handbooks?
Self-study via the Dutch Accounting Standards (RJ 272, RJ 252) and IAS 12 works fine if you simply want to look up the regulations. A classroom course adds something you won't find in a manual: you work through practical cases together, discuss borderline cases involving fiscal unities, revaluations and carry-forward losses, and receive direct feedback from a trainer on your own entries and journal postings. You opt for the classroom version if you want to practise calculating and presenting deferred tax positions, if you have questions about audit practice, or if you want a structured overview instead of piecing the material together yourself. The course lasts
What will you learn in this deferred tax course that you are unlikely to come across in a general course on financial statements or tax law?
A general annual accounts course usually covers deferred taxes as a single section within the broader topic of taxation in the annual accounts. A tax course focuses on the Dutch Corporate Income Tax Act and tax return practice. This course sits precisely in between: you spend a full day working specifically on the interface between accounting profit and taxable profit. In concrete terms, you learn to calculate deferred tax positions arising from depreciation differences, revaluations, fiscal unities and carry-forward losses. You practise journal entries for both deferred tax assets and liabilities and apply RJ 272, RJ 252 and IAS 12 to practical cases. You also learn about the pitfalls encountered in audit practice. This makes the course suitable for anyone who actually processes or assesses deferred tax items, rather than simply wanting to know in broad terms that they exist.
How do I know whether accounting for deferred taxes is relevant to my role as a controller or assistant accountant?
Deferred taxes become relevant as soon as you are involved in preparing, auditing or reviewing annual accounts in which the tax and business profits differ. This is almost always the case with companies that have depreciation differences on property or business assets, revaluations, fiscal unities or losses available for offset. In concrete terms: as a controller you help determine the valuation of deferred tax assets and liabilities; as an assistant accountant you encounter them when auditing items and notes under RJ 272 or IAS 12. If you only work with income tax returns or simple sole proprietorships without commercial annual accounts, the relevance is limited. Not sure? Check whether you come across RJ or IFRS annual accounts in your work. If so, this course day is directly applicable in your day-to-day practice.
How does this classroom course compare with a more extensive programme on deferred taxes?
Learnit's Deferred Taxes course is a classroom course of You cover both the calculation basics (temporary versus permanent differences, deferred tax assets and liabilities, calculation and journal entries) and the reporting side (RJ 272, RJ 252 and IFRS/IAS 12, measurement, impairment and presentation in the annual accounts). The pace is therefore higher than in a set-up: the essentials, the current rules and practical examples are presented to you in a compact form. Choose this format if you already have some experience with annual accounts and want to deepen your knowledge of deferred taxes in a targeted way. For participants without an accounting foundation, or those who want to practise extensively with complex cases involving fiscal unities and loss relief, a longer bespoke programme (in-company) is a more logical choice.
How often does it happen that deferred taxes only come to light during the audit of the annual accounts, and what does this course do about that?
In practice, deferred tax positions are often only fully mapped out during the audit of the annual accounts, while they arise throughout the year: with depreciation differences, revaluations, loss carry-forwards and movements within a fiscal unity. This course tackles that by teaching you to recognise and process deferred tax items through journal entries at the moment of booking, rather than afterwards during the compilation or audit stage. You work with practical examples and a case study in which you calculate, measure and present deferred tax assets and liabilities in accordance with RJ 272, RJ 252 and IAS 12. We also discuss common errors from audit practice, so that you can avoid additional assessments, corrections and discussions with the tax adviser or the Dutch Tax Administration. The course is taken in a classroom setting.
What does the Deferred Tax course cost and how long does it last?

You can find the current price at the top right of this course page, along with the schedule, location and delivery format. For in-company or bespoke courses we are happy to provide a quotation on request.

Next start date: Mon 21 December 2026 in Zwolle

Free cancellation up to four weeks before the start, so you can secure a place now.

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€ 625,-excl. VAT · next start Mon 21 Dec
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