The Netherlands State Secretary for Finance has published Decree No. 2024-15074 of 18 December 2024 in the Official Gazette on 31 December 2024, outlining various tax penalties which include several penalty increases effective from 1 January 2025.
The maximum penalty has been fixed at EUR 6,709 for failing to submit requested information for personal income or wage tax corrections. The minimum penalty is EUR 1,677 for gross negligence and EUR 3,354 for intentional non-compliance.
The penalty for not filing the required overview of intra-Community transactions or filing an incorrect overview will vary based on the frequency of offences. For a first offence, the penalty is EUR 167, increasing to EUR 355 for a second offence, and EUR 1,677 for a third offence. For repeated offences or failure to file monthly, the maximum penalty is set at EUR 6,709.
The maximum penalty for excise duty offences has been fixed at EUR 6,709.
