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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.
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 six weeks after the assessment date. Filing an objection is free of cost. How to file an objection and where to send it is also explained on the Tax Administration website.
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.
Paying part of the assessment
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.
After you have filed your objection
The Tax and Customs Administration usually decides within 6 weeks of receiving your objection. In certain circumstances, the decision may be delayed. If the Tax Administration does not respond in time, you can lodge an appeal and request a penalty payment. You can find extensive information on objections and appeal on the Dutch Tax Administration website, but only 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.
Adjusting a VAT return
You do not receive an assessment of your VAT return, so you cannot file an objection to it. It is, however, possible to correct your VAT return if you have made an error.
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.
Do I file an objection or change my tax return?
Take the ‘bezwaarcheck’ (objection check, in Dutch) before you file an objection to your income tax assessment. It may be possible for you to simply change your tax return.