Belastingdienst

You do not agree

Do you not agree with us? If you are unhappy about the working method or conduct of the Tax Administration, Customs or the Tax Administration/Allowances, you can file a complaint. Or you might appeal for another decision or even use mediation as an alternative way to solve matters. 

Mediation

Disputes may also be solved through mediation. In that case, you and the other party try to find a solution together. This is done under the guidance of an independent and professional conflict mediator. Mediation may involve a tax dispute, a customs dispute or a dispute concerning allowances.

Advance tax ruling

An advance tax ruling is an agreement that allows you and us to determine the rights and obligations that apply to both of us in a certain situation.

Filing a complaint

If you are unhappy about the working method or conduct of the Tax Administration, Customs or the Tax Administration/Allowances, you can file a complaint.

Objection and appeal

You can object to our decision if the law offers the opportunity to do so. If this opportunity exists, it will be stated in the decision. Read more about objection and appeal.

Burden of proof

Who should prove what in a case? In tax matters, too, the following rule applies: 'whoever asserts a fact, must prove it'. This means that you have to prove any tax-reducing items, such as mortgage interest which is deducted from your income. And vice versa, that we have to prove that your income was higher than the income stated by you. We will have to submit proper proof of our assertions.

Compensation

If you suffered (material) damage as a direct consequence of unlawful acts of the Tax and Customs Administration, you may file a request for compensation.

Rules of good governance

When dealing with your tax matters, we always take a series of general guidelines into account. You could also call them the rules of play which we want to observe. You can invoke these general 'principles of good governance'.