Home Filing an objection with the Dutch tax authorities: how it works
Filing an objection with the Dutch tax authorities: how it works
With an objection (bezwaar) you ask the tax authority to look again at an assessment, penalty or other decision. You can do this yourself. But you must be on time and give your reasons.
Updated 29 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law
Within six weeks
You have six weeks to object. The period starts on the day after the date shown on the assessment or decision. So not on the day you received the letter. For VAT and payroll tax you paid yourself with the return, the period starts on the day after payment.
If you are late, the tax authority will in principle not consider your objection. That is different if you reasonably could not have acted sooner, for example because of an illness that started at the end of the period. If you are late without a good reason, you can still ask for an ex officio reduction (ambtshalve vermindering).
Has the period passed? Look at ex officio reduction.
What must it contain?
- Your name and address.
- The date.
- Which assessment or decision you mean, for example with the assessment number.
- Why you disagree.
If your reasons are not complete yet, file a short objection on time and add to it later. For a penalty, your explanation may be brief.
By post or online
An objection must be in writing. You send it by post, or online if the tax authority offers a way to do so. An ordinary e-mail only counts if the tax authority has opened that channel.
How long does it take?
The tax authority must decide within six weeks after the end of the objection period. It may extend that once by six weeks, and must tell you so in writing.
And payment?
An objection does not suspend payment. If you state in your objection the amount you disagree with, with a calculation, it also counts as a request for deferral of payment for that part. You pay the part you do not dispute as normal.
How a payment plan works is explained on our page on the payment plan.
Disagree with the decision?
If the tax authority rejects your objection, you can appeal to the district court. You have six weeks for that as well.
We write the objection
Valorem assesses whether an objection makes sense, writes it and requests deferral of payment where needed. You know the price up front.
Would you like to file an objection?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
Rather talk it through? Call now