Objection

Objection

  • What should I do if I have made a mistake on my tax return?

    After filing your return you realise that you have made a mistake.

    If you filed your return via Tax-on-web, you can correct it yourself until the deadline for submitting the return in Tax-on-web. Please note: you can only correct your return once.

    In all other cases it is best to contact your tax office as quickly as possible to correct your mistake. In this way you can ensure that the corrections you have requested are taken into account when your tax assessment is determined.

    In the event of a material error (e.g. incorrect addition of two sums, duplication, error when transferring an amount), double taxation or new information that you could only submit after the deadline due to circumstances beyond your control, the administration will correct your situation on request. There is no need to lodge an official objection. You can notify your tax office of the new information by telephone or email, or in person.

    You have five years in which to do this, starting from 1 January of the assessment year (e.g. in the case of the 2020 assessment year (2019 income), the period starts on 1 January 2020 and runs until 3 December 2024).

  • What should I do if I do not agree with the result of the tax calculation on my assessment notice?

    If you do not agree with the result of the tax calculation as indicated on your assessment notice, you need to lodge an objection. In this you should specify the information that you believe to be incorrect.

  • When can I lodge an objection?

    You can lodge an objection within six months of the assessment notice being sent (starting from the third working day following the date of dispatch).

    The objection must relate to an amount of tax that has been officially determined, i.e. an assessment that has been entered on the assessment roll. In other words, you can only lodge an objection if you have already received an assessment notice.

    After all, it is only from this point on that you have an interest in lodging an objection, as the enforceability of the assessment roll means that the amount of the tax liability has been fixed.

  • How can I lodge an objection?

    You must lodge an objection:

    • either online via MyMinfin (your personal tax file)
    • or in writing, in which case you must sign it yourself or have it signed by your authorised representative.

    You do not need to send the objection by registered post. A letter sent by ordinary post is sufficient.

    You should lodge the objection with the competent Centre, the address of which can be found on your assessment notice.

    In your objection you must indicate which assessment notice you are objecting against. You can only lodge an objection if you have received an assessment notice.

    Your objection must be substantiated. This means that you need to present factual and legal arguments to support it.

    During the objection procedure you can request mediation from the Tax Mediation Service.

  • What can I do if the objection period has expired?

    If the objection period (six months from when your assessment notice was sent) has expired, in some cases you still have the option of requesting ‘official relief’ (‘ontheffing van ambtswege’/‘dégrèvement d’office’).

    You can submit a request for ‘official relief’ in the event of:

    • a material error (e.g. incorrect addition of two sums, duplication of an amount, error when transferring an amount)
    • double taxation
    • new information that you could only submit after the deadline due to circumstances beyond your control
    • the marital deduction erroneously not being applied
    • the tax-free allowance being too low (e.g. because no consideration has been given to your dependent children or the disability of a dependent child)
    • the reduction for pensions and substitute income erroneously not being applied

    You can ask the administration to correct your situation by submitting a request. There is no need to lodge an official objection. You can notify your tax office of the new information by telephone or email, or in person.

    You have five years in which to apply for ‘official relief’, starting from 1 January of the assessment year (e.g. in the case of the 2019 assessment year (2018 income), the period starts on 1 January 2019 and runs until 31 December 2023).

    You can also request mediation from the Tax Mediation Service during this procedure.

  • What do I need to pay while I am waiting for the final decision?

    Initially, you only have to pay the amount corresponding to:

    • either the tax due on the income that you have declared or approved
    • or the tax most recently determined in your name, if you have not filed a return.

    The official who handles your objection will calculate the amount immediately due and inform you of this as quickly as possible.

    If you do not pay the amount that is considered to be immediately due, the collector may institute legal proceedings.

    If you do not agree with the portion that is immediately due, you can bring an action before the competent court of first instance (which is determined based on the location of your tax collection office).

  • Can I contest the amount that is immediately due?

    Yes. You have two options:

    • either bring an action before the court of first instance
    • or ask your Regional Director to defer collection of the amount that is immediately due.
  • What happens if I do not pay the amount immediately due?

    If you do not pay this amount, the collector may take legal action. This may involve seizing household effects or attaching your earnings. Such action will only be taken up to an amount that corresponds to the portion immediately payable. The seizure/attachment serves as a guarantee in respect of the portion of the taxes that you are contesting.

    As a precautionary measure, the collector may also register a mortgage interest in immovable property belonging to you.

  • I have been taxed in two countries in error. What can I do?

    If you think you have been taxed on the same income in two countries in error, you can submit a mutual agreement procedure request in the country where you are a resident for tax purposes. For more practical information about this procedure in your country, you can consult the country profile on the OECD website.