Definitieve aanslag inkomstenbelasting / premie volksverzekeringen

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).