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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.

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).

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.

12 November 2024 - Rate of interest on corporate income tax breaches the principle of proportionality

The Court of Northern Netherlands ruled that the high interest rate (8%) charged on corporate income tax assessments under the Interest on Tax Decree since 1 January 2022 violates the principle of proportionality.