Objection and appeal against tax assessments levied in the Netherlands
Last updated:
21-09-2020
In the Netherlands, the taxpayer has the legal right to file an objection against imposed assessments. The standard term for filing an objection is 6 weeks after the date of the assessment.
If an objection is filed under normal circumstances, deferment of payment of the assessment (for the amount objected to) can be requested and is in general always granted until the moment that a final decision has been taken on the objection filed.
If an objection is declined by the tax office, the taxpayer has in most cases the legal right to file an appeal with the competent tax court. The normal term for filing an appeal is also 6 weeks after the date of the decision on the objection is issued.
| 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. |