Applying for remission of tax

Have you received a belastingaanslag (tax assessment notice) from the Belastingdienst (Tax and Customs Administration)? Are you unable to pay it? Then you can apply for a kwijtschelding (waiver or remission of tax). This means that you will no longer have to pay the aanslag (tax bill).

Last updated on 27 December 2021

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When are you eligible for kwijtschelding?

Do you not have enough money to pay your tax bill? then you can apply for a full or partial remission of your tax bill (in Dutch). Your income and expenditure is calculated by the Belastingdienst to check your eligibility. The Belastingdienst has a calculator you can use to calculate yourself whether or not you are eligible for remission (in Dutch).

Applying for kwijtschelding

Applications for tax remission are made to the Belastingdenst using the application form for tax remission and/or premiums for private individuals (in Dutch).

Laws and regulations (In Dutch)

Invorderingswet 1990, artikel 26

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