I disagree with an income tax assessment - what can I do if I live abroad?
First, do the bezwaarcheck (objection check). Often, you do not need to object and changing your tax return is sufficient. Sometimes, however, you will 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, please also read the additional explanation below about the result of the bezwaarcheck:
Bezwaarcheck inkomstenbelasting (Objection check income tax, Dutch only)
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.
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 do the bezwaarcheck first, then click on 'Log in en maak online bezwaar' (Log in and object online, Dutch only).
If you don't have DigiD you also have to do the bezwaarcheck first. If the result of the bezwaarcheck says you must object, object in writing by using the form 'Bezwaar voor buitenlands belastingplichtigen’. Download this form:
Bezwaarformulier buitenland (Objection form for non-resident taxpayers, Dutch only).
Or write a letter. Always state:
- the date on which you are sending the objection
- your name and address
- your telephone number
- the assessment or decision which you are objecting to
- the assessment number or reference of the decision
If you enclose a copy of the assessment or decision, we will have a clear overview of everything at hand, but this is not necessary.
- the reason for your objection
- your name and signature at the bottom of the letter
Do you have any other documents to support your objection? If so, please send copies of them as well. Never send originals.
Send the objection form or the letter to:
Belastingdienst/Centrale administratieve processen
6401 DB Heerlen
Nederland (The Netherlands)
When will you receive the decision on your objection?
Wanneer hoor ik meer over mijn bezwaar? (Check when you will hear more about your objection, Dutch only).
Requesting a payment postponement
For more information, please visit Mag ik wachten met betalen als ik bezwaar maak? (Can I wait to pay if I object?, Dutch only)