Disagreement with the Tax and Customs Administration

If you do not agree with us, please read through the options set out below.


If you are involved in a tax dispute or a customs dispute, you can opt for mediation (only available in Dutch).

Objection, appeal and complaints

The Bezwaar, beroep en klacht page (Objection, appeal and complaints, only available in Dutch) explains what you can do if you do not agree with a decision we have made, or if you are dissatisfied with how we have treated you..

Burden of proof

Who has to prove what? The rule 'the burden of proof lies with the party making the claim' also applies to tax matters. For instance, you must prove tax-reducing matters such as mortgage interest that has been deducted from your income. Conversely, if we assume you had more income than you stated, the burden of proof lies with us.


When handling your tax affairs, we will always take a number of general guidelines into account. We call these the 'principles of good governance'.

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