Interest on Tax - Collective complaints procedure

19 January 2026 - Supreme Court argues that the interest on tax rate for corporate income tax purposes is non-binding

The high interest on tax rate for corporate income tax purposes that has been in force since 1 January 2022 was declared to be non-binding by the Supreme Court on 16 January 2026 because it contravenes the principles of proportionality and equality. The interest must be calculated at the rate applicable to other taxes.

2 October 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.