If it is your expectation that you may have to pay (more) tax in respect of 2014, you have the option of asking for a provisional tax assessment or filing a petition to have the provisional assessment revised.
Assuming that the provisional assessment is levied in accordance with your request, you will not be charged any interest on outstanding taxes on condition that your request should have reached the tax authorities no later than by the first of May 2015.
! The Tax and Customs Administration’s programme entitled “Petition
for or amendment of provisional assessment for 2014” makes no allowances for changes in legislation effective 1 January 2014, such as the 22% tax bracket for taxable income from substantial interest of up to € 250,000 applying in 2014. The upshot of this is that a 22/25th portion of the income from substantial interest of up to € 250,000 may be accounted for where the modification of the provisional income tax assessment for 2014 is concerned. We would for the record point out that any income in excess of € 250,000 will have to be accounted for in its entirety.