Skip to main content
02 Oct 2025
6 minute read

Interest on Tax - Collective complaints procedure

On 14 February 2025, the State Secretary for Finance decided to initiate a collective complaints procedure for objections against the high rate of interest on tax.

Eddo Hageman

On 14 February 2025, the State Secretary for Finance decided to initiate the collective complaints procedure. The Supreme Court will be requested to rule whether the high interest rate effectively violates higher legislation, such as the right to the peaceful enjoyment of property, the prohibition of discrimination and the general principles of law or principles of proper administration (the principles of proportionality, equality, and due care, and the duty to give reasons).

02 oktober 2025 - AG, too, opines rate of interest on CIT to be non-binding


On 26 September 2025, AG Koopman opined that the high rate of interest on corporate income tax is non-binding, both because it exceeds the delegation basis and because it violates the procedural and substantive principles of law.

12 May 2025 - Collective complaints procedure regarding rate of interest on tax to be extended

The State Secretary for Finance has decided to extend the collective complaints procedure on interest on tax to the regular rate of interest being charged since 1 October 2020, on, i.a., (provisional) income tax assessments.

Contact

Aart Nolten

Aart Nolten

Partner
+31882883248

Eddo Hageman

Senior Manager
+31882880249

Recommended for you

Dutch Tax Budget 2026 – summary for multinationals

On 16 September 2025, the Dutch Ministry of Finance published the government’s tax plan for 2026. In this alert we will discuss the most important tax proposals for multinationals.  
Perspective
4 minute read

2026 Tax Plan - overview of measures

This newsletter discusses the tax proposals that the government is likely to introduce on Budget Day as part of the 2026 Tax Plan package. A number of other tax legislative amendments are discussed as well.
Perspective
10 minute read

Dutch Tax Alerts

Our Dutch Tax Alerts allow you to stay informed of the latest national and international tax developments, covering Corporate Tax, Individual Tax, VAT, Customs & Trade and more.
Blog

2026 Tax Plan - overview of measures for SME entrepreneurs

The 2026 Tax Plan has been submitted to the House of Representatives, we give you an overview of all proposed measures that are relevant for SME entrepreneurs, specified per tax type.
Perspective
5 minute read
More on 2026 Tax plan

Let's connect

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. 

In The Netherlands the services are provided by independent subsidiaries or affiliates of Deloitte Holding B.V., an entity which is registered with the trade register in The Netherlands under number 40346342.

© 2025. For information, contact Deloitte Global.