How to File an Objection (Bezwaar)

Key Takeaways

You have 6 weeks from the date of the assessment to file an objection (bezwaar).
You can object online via Mijn Belastingdienst or by letter.
You must still pay the assessed amount while the objection is being processed (unless you request postponement).
The Belastingdienst must decide within 6 weeks (extendable by another 6 weeks) after receiving your objection.
If your objection is rejected, you can appeal to the tax court (belastingrechter).

When to File an Objection

You can file an objection (bezwaar) against any tax assessment (aanslag) you receive. Common reasons include:

The assessment includes incorrect data (wrong income, wrong deductions)
A deduction was rejected that you believe is valid
You forgot to claim a deduction or credit when filing
The Belastingdienst made an estimated assessment because you filed late
You disagree with how income was classified (e.g., Box 1 vs Box 3)
You were not treated as a fiscal partner when you should have been

Good to know

You can also file an objection if you missed a deduction on your original return. The objection process is one way to correct your filing after the assessment has been issued.

The 6-Week Deadline

The objection deadline is 6 weeks from the date printed on the assessment (dagtekening). Not from when you received the letter.

Important Details

If the deadline falls on a weekend or public holiday, it extends to the next business day
If you submitted your return on time but the assessment takes months, you still have 6 weeks from the assessment date
A digital assessment in Mijn Belastingdienst has the same deadline as a paper one
If you miss the deadline, your objection will be declared inadmissible (niet-ontvankelijk) — the Belastingdienst will not consider it

Warning

The 6-week deadline is strict. If you think you may want to object but need more time to gather evidence, file a pro forma objection (preliminary objection) before the deadline and provide the detailed grounds later.

How to File an Objection

Option 1: Online via Mijn Belastingdienst (Recommended)

Log in to Mijn Belastingdienst

Go to mijn.belastingdienst.nl and log in with your DigiD.

Navigate to the assessment

Find the specific assessment you want to object to under 'Mijn aanslagen' (My assessments).

Click 'Bezwaar maken'

Select the option to file an objection. Not all assessments have this option — some must be done by letter.

Explain your objection

Clearly state what is wrong and why. Include specific amounts, calculations, and references to documentation.

Attach supporting documents

Upload any evidence: receipts, statements, calculations, or correspondence that supports your case.

Submit and save confirmation

Save or screenshot the confirmation. You'll receive a confirmation message in your Berichtenbox.

Option 2: By Letter

If you cannot file online, send a formal letter (bezwaarschrift) to the Belastingdienst. Your letter must include:

Your name, address, and BSN
The date of the assessment and the assessment number (aanslagregelnummer — found on the assessment letter)
A clear statement that you are filing an objection (bezwaar)
The reasons for your objection — be specific about what is wrong and what the correct amount should be
Your signature

Send the letter to the address listed on your assessment. Use registered mail (aangetekende post) to have proof of delivery before the deadline.

Tip

Even if you send a letter, you can also call the BelastingTelefoon (0800-0543, free) to confirm receipt of your objection. Note the date, time, and name of the person you spoke with.

The Pro Forma Objection

If the 6-week deadline is approaching and you do not have all your documentation ready, file a pro forma objection — a preliminary objection that preserves your right to object while you gather the full details.

A pro forma objection should state:

That you object to the assessment (reference number, date)
That you will provide detailed grounds at a later date
A request for a reasonable period to submit the full objection

The Belastingdienst will then give you a deadline (usually 4-6 weeks) to submit your complete argumentation and evidence.

What Happens After You File

Step 1: Acknowledgment

The Belastingdienst sends a confirmation that they received your objection. This typically arrives within 1-2 weeks.

Step 2: Review

A tax inspector reviews your objection. They may:

Accept your objection immediately (if the error is obvious)
Request additional information or documentation from you
Schedule a hearing (hoorgesprek) — you have the right to be heard before a decision is made

Step 3: Hearing (Hoorgesprek)

You have the legal right to a hearing before the Belastingdienst decides on your objection. This is your opportunity to:

Explain your position in person or by phone
Present additional evidence
Ask questions about their reasoning

Good to know

You can waive your right to a hearing if you prefer a quick decision. However, for complex or high-value objections, the hearing is often valuable. You can bring a tax advisor or representative.

Step 4: Decision (Uitspraak op Bezwaar)

The Belastingdienst must decide within 6 weeks of receiving your objection (not counting time given for providing additional information). They can extend this by another 6 weeks with notice.

The decision can be:

Fully granted (volledig gegrond) — the assessment is adjusted in your favor
Partially granted (gedeeltelijk gegrond) — some points accepted, others rejected
Rejected (ongegrond) — the assessment stands as issued
Inadmissible (niet-ontvankelijk) — you missed the deadline or didn't meet formal requirements

Do You Still Have to Pay While Objecting?

Yes. Filing an objection does not automatically postpone your payment obligation.

However, you can request postponement of payment (uitstel van betaling) along with your objection. The Belastingdienst will generally grant this for the amount in dispute.

How to Request Postponement

When filing online: there is usually an option to request payment postponement simultaneously
By letter: include a separate request for uitstel van betaling, referencing the same assessment number
State the amount you dispute and ask for postponement for that specific amount

Warning

If you do not request postponement and do not pay, the Belastingdienst will start collection proceedings regardless of your pending objection. Always either pay or formally request postponement.

What If Your Objection Is Rejected?

If the Belastingdienst rejects your objection (fully or partially), you have the right to appeal to the tax court (beroep bij de rechtbank).

Appeal Process

File an appeal within 6 weeks

You have 6 weeks from the objection decision to file an appeal (beroepschrift) with the regional court (rechtbank).

Court fees (griffierecht)

Filing an appeal costs €53 for individuals (2026). This fee is refunded if the court rules in your favor.

Court review

A tax judge reviews the case. You may be invited to a hearing. The court can request information from both you and the Belastingdienst.

Judgment

The court issues a ruling. If you win, the assessment is adjusted and court fees are refunded.

Higher appeal (optional)

Either party can appeal to the Gerechtshof (Court of Appeal) and ultimately to the Hoge Raad (Supreme Court).

Tip

For small amounts (less than a few thousand euros), consider whether the time and effort of a court appeal is worth it. For larger amounts or matters of principle, the tax court process is designed to be accessible without a lawyer — though having a tax advisor helps.

Special Situations

Objecting to an Estimated Assessment

If the Belastingdienst issued an estimated assessment because you did not file, your objection should include your actual tax return. File the return and the objection simultaneously. The Belastingdienst will typically adjust the assessment to match your filed return (assuming the return is accurate).

Objecting After a Correction by the Belastingdienst

If the Belastingdienst adjusted your return (for example, they disallowed a deduction), the final assessment will differ from what you filed. You can object specifically to the changes they made, not the entire assessment.

Objecting on Behalf of Someone Else

You can authorize a tax advisor, accountant, or any trusted person to file an objection on your behalf. They will need a written authorization (machtiging) from you.

Tips for a Successful Objection

Be specific — State exactly which item on the assessment is wrong and what the correct amount should be. "I disagree" without details will get nowhere.
Provide evidence — Attach documents that prove your position. The more concrete your evidence, the stronger your case.
Reference the law — If you know the specific tax law provision that supports your position, include it. This is not required but strengthens your case.
Keep it factual — Emotional arguments do not help. Stick to the numbers and the rules.
Respond promptly — If the Belastingdienst asks for additional information during the review, respond within the deadline they give you.
Consider professional help — For complex situations or large amounts, a tax advisor (belastingadviseur) can significantly improve your chances and handle the process for you.

Common Mistakes

Missing the 6-week deadline — This is the number one reason objections fail. Set a calendar reminder the day you receive the assessment.
Not filing a pro forma objection — If you need more time, file a preliminary objection. Failing to do so means losing your right to object.
Not paying while objecting — Failing to pay (or request postponement) leads to collection proceedings regardless of your objection.
Vague objection grounds — "The amount is too high" is not sufficient. Explain specifically what is wrong and provide evidence.
Not requesting a hearing — The hearing is your best chance to explain your position directly. Don't waive it unless the case is straightforward.