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Final income tax assessment

Dutch name: Definitieve aanslag inkomstenbelasting / premie volksverzekeringen · Sender: Belastingdienst (the Dutch Tax Administration)

Deadlines
Payment due: 6 weeks after the date on the letter
Invorderingswet 1990 art. 9
Objection (bezwaar) due: 6 weeks after the date on the letter
AWR art. 22j and Awb art. 6:7

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What this letter is

The final income tax assessment closes the tax year. It states the income the Tax Administration used, the tax and national insurance due, the tax credits and the tax already withheld by the employer. The result is an amount to pay or an amount to receive.

Why there is often an amount to pay

Payroll withholding is an estimate. It is often too low after starting work mid-year, changing jobs, having two incomes, or when two employers both applied a tax credit. The 30% ruling and the date of arrival in the Netherlands often matter for internationals.

Typical errors worth checking

  • Income counted for a full year while the person arrived mid-year.
  • The 30% ruling not applied or applied for the wrong period.
  • Tax credits (heffingskortingen) missing or counted twice.
  • Withheld tax (loonheffing) lower than on the annual statement.

Objection rules

An objection must be in Dutch, signed, with name and address, the date, the assessment number and the grounds (Awb art. 6:5). A copy of the assessment should be attached. The objection does not suspend payment (Awb art. 6:16), so the letter should also request a delay of payment (uitstel van betaling) for the disputed amount. A pro-forma objection without full grounds is allowed to meet the deadline; grounds can follow later (Awb art. 6:6).

If the letter is ignored

  • After the payment date a reminder (aanmaning) follows with extra costs.
  • After that an enforcement order (dwangbevel) with higher costs. A bailiff can seize salary or bank balance without a court case.
  • Collection interest (invorderingsrente) is charged from the payment date.
  • After the objection date the right to object is lost unless the delay is excusable (Awb art. 6:11).

The options

Pay in full (Volledig betalen)
The figures match the annual statement (jaaropgaaf) and nothing is missing.
Payment plan (Betalingsregeling)
The assessment is correct but the amount cannot be paid at once.
Object and request a delay of payment (Bezwaar maken en uitstel van betaling vragen)
A figure is wrong. For example income counted for months before the move to the Netherlands, a missing tax credit or a ruling that was not applied.
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