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    Disagree with an income tax assessment - what can you do if you live abroad?

    First, do the bezwaarcheck (objection check). Often, you do not need to object, and changing your tax return is sufficient. In some cases, you do have to object.

    Do the bezwaarcheck

    Answer the questions of the bezwaarcheck. The result of the bezwaarcheck tells you whether you should object.

    If you are a non-resident taxpayer, make sure to also read the additional explanation below about the result of the bezwaarcheck:

    Bezwaarcheck inkomstenbelasting (Objection check income tax, only available in Dutch)

    Provisional assessment abroad

    You cannot object to a provisional assessment. Have you filed an income tax return and is your provisional assessment based on your return? If so, file a new tax return with the correct information.

    Have you not filed a tax return yet? Read how to change your provisional assessment or stop your provisional assessment.

    Changing your income tax return

    You do not need to object. File a new tax return with the correct details.

    How to object

    If you have DigiD, first do the bezwaarcheck. Then click on 'Log in en maak online bezwaar' (Log in and object online)

    If you don't have DigiD, first do the bezwaarcheck as well. If the result of the bezwaarcheck states you must object, you can do so with a form or by letter.

    Object by form

    Download the PDF form 'Bezwaar voor particulieren die niet in Nederland wonen' (Objection for non-resident individuals, only available in Dutch).

    Or write a letter

    What do you put in your letter?
    Make sure to include the following in your letter:

    • the date on which you send the objection
    • your name and address
    • your telephone number
    • the assessment you are objecting to
    • the assessment number
    • the reason for your objection
    • your signature

    Not compulsory, but helpful:

    • your phone number and email address.
      That makes it easier for us to ask you questions and give explanations. We might be able to help you faster that way.

    What do you enclose with your letter?
    Do you have documents that support your objection? Include copies of them. Never send the originals.

    Not compulsory, but helpful:

    • a copy of the assessment.
      That way, we will have all the information clearly organised.

    Where do you send your objection?

    Send the objection form or letter to:

    Belastingdienst/Centrale administratieve processen
    Postbus 2572
    6401 DB Heerlen
    Nederland (The Netherlands)

    When will you receive the decision on your objection?

    Find out when you will hear about your objection (only available in Dutch)

    Requesting a payment postponement

    For more information, visit Moet ik direct betalen als ik bezwaar maak? (Do I have to pay right away if I object?) (only available in Dutch).