Edwin van den Broek
Senior Associate | Tax advisor
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The increase in tax interest will not be implemented for the time being.
In a letter dated 23 February 2023, the State Secretary of Finance announced an adjustment to the policy decision. The decision will take effect on 1 March 2023 with retroactive effect. Due to this adjustment, for taxpayers who have to pay tax interest, the interest rate to be paid will remain 8%.
However, for taxpayers who will receive tax interest from 1 March 2023, 10.5% interest will be charged until the decision takes effect. Then the tax interest receivable will also become 8%, but without retrospective effect.
The systematics surrounding tax interest will be further examined during the spring decision.
You can view our previous publication on this matter by clicking on this link.
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