The Netherlands Deputy Minister of Finance has designated four categories of objections on 7 February 2025 as a class action regarding interest charges on overdue taxes.
This follows after the tax authorities received about 6,000 objections to interest on tax due for corporate income tax after a Noord-Nederland District Court rule that reduced the interest rate from 8% to 4%.
The class action pertains to the high interest rates applied to tax dues, covering the following periods:
- Effective 1 October 2020, for corporate income tax and withholding tax;
- Effective 1 January 2022, for the solidarity contribution;
- Effective 1 January 2024, for the minimum tax;
- Effective 1 January 1, 2025, for profit shares under the Mining Act.
To join the class action, taxpayers must object to the interest charged on tax due and request a review of the interest on provisional assessments.
