Even if no income tax return is filed, the tax office can issue an "ex-officio assessment" (in Dutch: "ambtshalve aanslag"), which is then based on an estimated amount of taxable income. This ex-officio assessment also includes a penalty for late (non) filing of the income tax return.

Please note that it is also possible for a taxpayer to request the Dutch tax inspector to issue an "ex-officio assessment". For instance if the tax filing due date (1 May generally) has expired. Obviously, this will in practice only occur if the taxpayer expects a tax refund.

If a taxpayer does not agree with a final assessment, a notice of objection can be filed within 6 weeks after issuance of the final assessment. A notice of objection filed after those 6 weeks will be treated as a request for an ex-officio assessment. The Dutch tax office will process such request if conditions are met.

The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466.

Back to Index Page