Applying for hardship relief in tax cases

Do you find that a tax law has an unintended consequence in your particular situation? Then you can apply for hardheidsclausule (hardship relief). Applications are made to the Belastingdienst (Tax and Customs Administration) for the granting of an exception to the provisions laid down by law. Hardheidsclausule is only applicable in extreme situations.

Last updated on 31 March 2021

Applying for hardheidsclausule

Hardheidsclausule is only a solution in an extreme situation (in Dutch). If you wish to apply for hardheidsclausule, please write to:

Ministerie van Financiën
Corporate Dienst Vaktechniek
Team Brieven en Beleidsbesluiten
Postbus 20201
2500 EE  Den Haag

Laws and regulations (in Dutch)

General Law on State Taxation, Article 63

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