Assessment of your request for remission
If you apply for remission, or have received remission in the past year, we will usually first assess whether you are eligible for immediate remission. This means you do not need to send any information yet. We use information from the Tax and Customs Administration, the Employee Insurance Agency (UWV), the National Road Transport Authority (RDW), and the Personal Records Database (BRP) to assess whether you are immediately eligible for remission.
How it works
Immediate remission
If you are granted immediate remission, this will be stated on your tax assessment notice: 'Remission has been granted for this'. The amount payable will then be €0. If the tax assessment notice has already been sent to you, you will receive a letter.
Not immediate remission
If you are not immediately granted remission, you will receive a letter explaining why you are not immediately granted remission. This does not mean that you are not eligible for remission, but that more information is needed to assess your case. You have the option of providing information to demonstrate that you are indeed entitled to remission. The letter will state what you need to send. Once we have received this information, an employee will assess your request for remission.
Explanation of remission
More information about the substantive handling and assessment of your remission request can be found in our Remission Explanatory Notes. You can download these below.
Legislation
- Collection Act 1990
- Implementing Regulation for the Collection Act 1990
- Costs Act for the collection of federal taxes
- Code of Civil Procedure