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17 Mar 2025
5 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).

19 February 2025 - Collective complaints procedure against high rate of interest on tax

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, which i.a. applies to corporate income tax.

In summary, the designation applies to the high rate of interest on corporate income tax and withholding tax assessments (since 1 October 2020), the solidarity contribution (year 2022), the minimum tax (since 1 January 2024) and the profit share (since 1 January 2025).

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.

Contact

Aart Nolten

Partner
+31882883248

Eddo Hageman

Senior Manager
+31882880249

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