You have received a tax assessment from the Dutch Tax and Customs Administration, but you don’t agree with it. You can submit an objection.
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How to object
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. Usually, this is within 6 weeks after the assessment date. How to file an objection and where to send it is also explained on the Tax Administration website.
Too late to object?
If you are too late to file an objection, you can still notify the Tax and Customs Administration of what you do not agree with. That is called a verzoek tot mindering (request for reduction). Just like with an objection, the Tax Administration will then investigate whether you are right. Read more about how to submit such a request (in Dutch).
Payment after submitting an objection
In your objection, indicate the part of the assessment you disagree with. The Dutch Tax and Customs Administration views your objection as a request for suspension of payment. If you object to part of the total sum, you will only be granted a postponement for that part. You have to pay the rest of the amount on time.
You get a payment extension for the period it takes the Tax Administration to respond to your objection. If it is denied, you have to pay tax collection interest (in Dutch) over the amount you still need to pay after the Tax Administration has issued its decision.
You can avoid paying the tax collection interest by paying the tax assessment within he given payment term. If your objection is proven correct, you will receive the amount you did not agree with back.
After you have filed your objection
You will first receive an acknowledgement of receipt of your objection and, after a few weeks, a decision. Go to Belastingdienst.nl to find out when you can expect the decision on your objection (in Dutch). The Tax and Customs Administration will notify you if they need more time to make a decision on your objection. Find out what you can do if the Tax and Customs 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. This means starting a legal procedure. Be aware that you will have to pay an interest on your assessment, if the court rejects your appeal.
Changing your provisional assessment
You cannot file an objection to a provisional income or corporate tax assessment. However, if you know in advance that your financial situation will change, you can ask for a change in your provisionary assessment ahead of time. This is also called revising the assessment.
Adjusting a VAT return
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).
In some cases, it is possible to object against an additional tax assessment. Find out what you can do when you receive one (in Dutch).
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.