Mass objection to corporate income tax interest

On 7 February 2025, the State Secretary for Finance decided that the numerous objections to the tax interest rate for corporation tax would be dealt with under a mass objection procedure. This decision was prompted by a ruling by the District Court of Northern Netherlands on 7 November 2024, which found that the interest rate of 8% was contrary to the principle of proportionality. This ruling led to many objections from entrepreneurs who pay corporation tax and were charged tax interest.

What does this mean for you?

• Only if you object to the tax interest on corporation tax in good time will you be included in this mass objection procedure.
• The Tax and Customs Administration is not currently processing these objections individually, but is waiting for the Supreme Court's ruling.
• Once a final ruling has been issued, it will apply to all affiliated objections. This may result in a reduction or refund of tax interest.
• If you have not lodged an objection, you will not be included in the procedure and will not benefit from any favourable outcome.
• In principle, the procedure will continue until the Supreme Court has ruled on the legal issues that are central to the mass objection procedure.

Practical tips

• Always check your tax assessments: don't just look at the amount of tax, but also at the interest calculated.
• Consider lodging an objection in good time if you have doubts about the accuracy or reasonableness of an assessment or interest imposed. Without an objection, you will miss out on the chance of a later correction or refund.

We are monitoring developments and will keep you informed as soon as there is any news from the Supreme Court or the Ministry of Finance.