Business.gov.nl uses cookies to improve the website. These functional and analytical cookies do not contain your personal data. Do you want to watch video content? Third parties may place tracking cookies to track your online behaviour. You can refuse these tracking cookies. How cookies are used on Business.gov.nl.

Objecting to a tax assessment

Published by:
Netherlands Tax Administration, Belastingdienst

Do you not agree with a tax assessment you have received from the Netherlands Tax Administration? You can submit an objection. Sometimes you can adjust a (provisional) assessment yourself. Read what you can do.

File an objection within 6 weeks

The letter in which the Tax Administration tells you how much you have to pay is called the assessment. In this letter you will also find information on how to object. You have to explain why you are objecting: this is called the motivation. Make sure your objection reaches the Tax Administration in time. This is within 6 weeks after the assessment date. The exact date is shown on the assessment.

Are you too late to file an objection? Read how to submit a request for review (in Dutch, verzoek tot herziening).

Automatic deferral of payment

The Netherlands Tax Administration will give you a payment extension after you object. If you object to part of the assessment, you will only get an extension for that amount. You must pay the rest of the amount on time.

The automatic deferral of payment applies for the period it takes the Tax Administration to respond to your objection.

Avoid paying collection interest

Is your objection rejected? Then you have to pay tax collection interest (in Dutch, invorderingsrente) on the amount you must pay after the Tax Administration's decision.

You can avoid paying the tax collection interest by paying the tax assessment within the original payment term. If your objection is accepted, you will receive a refund of the amount you did not agree with.

After you have filed your objection

The Tax Administration will usually issue a decision within 6 weeks after they receive your objection. The Tax Administration may extend the term for making a decision if they need more time. That is also known as postponing verdagen). Find out what you can do if the Tax Administration takes too long to make a decision (in Dutch).

Your objection has been rejected

If the Tax Administration rejects your objection, you can file an appeal (in Dutch). This means starting a legal procedure. Be aware that you will have to pay tax collection interest on your assessment if the court rejects your appeal. There are also other costs such as court fees and possibly lawyer's fees.

Changing your provisional assessment

You cannot file an objection to a provisional income or corporate tax assessment. That is also not necessary, because you can change those yourself:

Objection to sales tax

You do not receive an assessment of your VAT return. It is possible to correct your VAT return if you have made an error. How you change your VAT return depends on the amount you want to correct. Read more on the Tax Administration website (in Dutch).

Sometimes you do get an additional VAT assessment. For example, because you did not file a tax return. In that case, the Tax Administration will estimate your VAT amount. You may also receive a VAT payment decision. Does something not seem correct? Then you can file an objection.

Read on Belastingdienst.nl (in Dutch) how to object to a tax assessment, decision, or payment of VAT (turnover tax).

Employ a tax consultant

It is not always easy for entrepreneurs, especially foreign ones, to find their way around the Dutch tax system. It might be a good idea to hire the services of a tax consultant or intermediary. They can give advice and file tax returns and objections on your behalf.

How would you rate this page?(question 1 of max 3)
We are sorry to hear that. How can we improve?(question 2 of 3)

Questions relating to this article?

Please contact the Netherlands Tax Administration, Belastingdienst