Objecting to a tax assessment
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. This is what you need to watch out for:
- explain why you are objecting: this is called the motivation,
- state which part of the tax assessment you disagree with,
- 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.
Read more about the consequences of lodging an objection. And about objecting to certain types of tax:
You can also ask the Tax Administration to reduce your assesment. You will need to explain why you believe the assesment is too high. Find out how to submit a request for a reduction (in Dutch, verzoek tot vermindering).
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.
Is your objection rejected? Then you must 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.
For example, because you forgot something or made a mistake in your tax return. You can adjust your tax return and resend it. You do not then have to object to the assessment.
You submit your VAT return yourself and transfer the amount you owe to the Tax Administration yourself. So you do not receive an assessment. You can correct your VAT return yourself 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).
You cannot file an objection to a provisional tax assessment. Thhis is not necessary, because you can change it yourself:
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).
Read more about what you can do if your objection is rejected. Or if you cannot pay:
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.
Are you unable to pay your taxes on time? Then the amount you have to pay could rise even further. So, take action right away. Notify the Tax Administration. You might get a delay of payment. Or a tax payment plan or a remission. Read which conditions you have to meet.
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.