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When imposing tax assessments, the Dutch Tax and Customs Administration (Belastingdienst) applies two types of interest: interest on tax (belastingrente) and interest on late payment (invorderingsrente). These are compensations for lost interest.
Interest on tax
The Tax and Customs Administration charges or reimburses interest on tax (belastingrente, in Dutch) if a tax assessment, either with an amount payable or receivable, is late. If the Tax Administration is late (without reason) imposing a tax assessment they will reimburse your interest on tax. If you are late submitting your tax assessment, they will charge you.
Interest on late payment
If you did not pay a tax assessment in time, you must pay the Tax and Customs Administration interest on late payment (invorderingsrente, in Dutch). You pay interest on late payment from the day after the due date until the day the amount is credited to the Tax Administration’s account. This also applies if you were granted an extension. If you miss out on interest because you have paid too much, the Tax and Customs Administration will in some cases pay you interest on late payment. Interest on late payment is not a fine.
You will receive interest on late payment if the Tax and Customs Administration takes longer than 6 weeks to pay you any tax refunds you are due.
If you do not agree with what your are charged, you can object to the (amount of) tax interest (in Dutch) by writing a letter in which you state:
- your name and address
- the assessment reference
- that you object to the amount of tax interest
- the reason you think the calculation of the amount is incorrect
- the date of signature
- your signature
If you object against interest on late payment (in Dutch) you will also need to add a copy of the decision.