Additional Tax Assessment (Navorderingsaanslag)

An additional tax assessment (navorderingsaanslag) is an extra assessment imposed by the Tax Authority when it turns out you paid too little tax. This can happen when the Tax Authority discovers new information that was not in your return, such as foreign assets, forgotten income, or incorrect deductions. The Tax Authority may only impose an additional assessment if there is a 'new fact' – information they did not previously know or could not have known. Exception: in cases of bad faith (intentionally incorrect filing), additional assessments are always allowed. The statute of limitations for additional assessments is 5 years after the tax year, but for foreign assets, an extended period of 12 years applies. With an additional assessment, the Tax Authority may also impose a penalty. The penalty amount depends on the degree of culpability: from 25% for gross negligence to 300% for intent and fraud. Additionally, tax interest is charged on the amount to be additionally assessed.

Why does this matter?

An additional tax assessment is an unpleasant surprise that you can prevent by filing your return completely and honestly. Did you accidentally forget something? File a corrected return as soon as possible – this is seen as good faith and prevents high penalties.