Ex officio reduction: lowering a Dutch tax assessment after the objection period

Updated 12 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law

When does it work?

The inspector lowers an assessment if it turns out to be too high. For income tax this is laid down in law. For other taxes, such as VAT, it applies through the tax authority’s policy.

You must put forward the facts yourself and, if the inspector doubts them, make them plausible. So send your figures and documents.

How far back?

For income tax, up to five years after the end of the year the assessment covers. An assessment for 2021 can therefore be reduced until 31 December 2026. For VAT it is five years after the end of the year in which the VAT became due.

When not?

• When the five years have passed.
• When you had to choose a scheme or deduction in your return and want to do so only later.
• When the assessment would only change because of a new court ruling or new policy.

If you did not file a return, you must show especially clearly that the assessment is too high, and by how much. So file the return after all and send it along.

Paying while your request runs

A request for ex officio reduction does not automatically postpone payment. For income tax you can request deferral of payment in writing from the collector for the amount you want reduced. That is generally granted.

Refused?

If the inspector refuses your request for income tax, you receive a decision you can object to. For other taxes, such as VAT, you cannot take a refusal to court.

We file it for you

Valorem prepares the calculation, files the request with the documents and requests deferral of payment where needed. You know the price up front.