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 website of the Tax Administration.
Are you too late to file an objection? Read on Belastingdienst.nl about how to submit a request for reduction (in Dutch, verzoek tot mindering).
Avoid paying tax collection interest
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, invorderingsrente) 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 the original 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
The Tax Administration will usually issue a decision within 6 weeks after they receive your objection. The Tax and Customs 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 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 (in Dutch). This means starting a legal procedure. Be aware that you will have to pay tax collection interest (in Dutch) 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. That is also not necessary, because you can change those yourself:
- Change your provisional income tax assessment (in Dutch)
- Change your provisional corporate tax assessment (in Dutch)
Objection turnover 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).
In some cases, you will receive a tax assessment or decision for your turnover taxes. 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.