Latente Belastingen incompany

A one-day course just for your group. You choose the date and the place, and the trainer tailors the content to your practice beforehand.

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Tailored: matched to the level and goals of your team
Trainers from the field, who do the work themselves
At your premises, at ours or online, on a date that suits you
In Dutch or English, in the language of your choice

What the course covers

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.

Lees het volledige programma van Latente Belastingen

How an in-company course works

RequestYou tell us which course it concerns, how many people and roughly when. You receive a quotation with a fixed price for the group.
AlignmentWe discuss what the group can already do and what should be different afterwards. The trainer adapts the examples and exercises accordingly.
The courseOn the day and at the place you chose, with course materials for every participant.
AfterwardsEvery participant receives a certificate of attendance.

Practical information

Duration: Ééndaagse
Group: Only your own people
Location: At your office, at one of our locations or online
Date: You choose
Language: Dutch or English
Included: Course materials and a certificate of attendance
Price: Fixed price per group, in a tailored quote (scheduled course: € 625,- excl. VAT per participant)

Veelgestelde vragen over Latente Belastingen incompany

Waar vindt de incompany training Latente Belastingen plaats?

Wherever suits you: at your office, at one of our training locations or online. You also choose the date.

Can the content be tailored to our organisation?

Yes. Before the course we discuss with you what the group can already do, where things go wrong in practice and what should be different afterwards. The trainer uses examples and exercises from your own work.

How large can the group be?

That depends on the course. For a skills course we prefer to work with a small group, so that everyone can really practise. If more people are involved, we schedule several groups or set up a fixed programme.

Wat kost Latente Belastingen incompany?

You get a fixed price for the whole group, in a tailored quotation. For a group this works out cheaper than registering everyone individually. For comparison: a place on the scheduled course costs EUR 625,- excl. VAT per participant.

Can the course be delivered in English?

Yes. For in-company courses we deliver the training in the language of your choice, Dutch or English. Mention it in your request.

Do participants receive a certificate?

Yes, every participant receives a certificate of attendance afterwards.

How do I request a quote?

Via the quote form: state the course, the number of participants and roughly where and when you would like it. An adviser will then contact you.

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.

Latente Belastingen voor jullie team?

Vraag vrijblijvend een offerte aan, je hoort snel van een adviseur. Met een of twee collega's? Latente Belastingen staat het komende jaar 2 keer open gepland, in Utrecht, Zwolle.

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