Start Overdue Payment Recovery Measures
| Time of issue | Measure | Fees |
|---|---|---|
| After the due date | Aanmaning (1st recovery letter ordering to pay within 14 days) | € 9 (for assessments of up to €454) or € 19 (for assessments from €454 and up) |
| After the 14-day period for the aanmaning | Dwangbevel for payment within 2 days | € 49 (for outstanding payments of up to € 90) + € 4 for every additional € 45 in outstanding payments up to a maximum of € 14,597 |
| Asessment still not paid | OR Garnishment of wages (loonvordering) | No added fees, but the RBG will ask your employer/support agency to withhold the amount due from your salary/support benefits (uitkering). Note that a legally-determined non-garnishable portion* (a percentage) exists which is excluded from being garnished |
| Asessment still not paid | Start rent claim | No additional cost. The RBG asks your lessee to deduct the tax due from your lease income. |
| Asessment still not paid | Start payment claim | No additional fees charged by the RBG. But the bank may charge a maximum fee of 80 euros. The RBG asks your bank to collect the tax due from your bank account. The amount due for collection takes into account a seizure-free amount** |
| After the 2-day period for the dwangbevel | Enforcement agent with hernieuwd bevel (3rd order for payment) for payment within 2 days | € 19 |
*The non-garnishable portion is at least 95% of the standardised amount for income support (bijstand). Your employer or support agency will then withhold any funds above this non-garnishable portion from your income and transfer it to the RBG.
**The seizure-free amount is the portion of your bank account that the RBG cannot use for collections. This portion depends on your personal situation. Your bank transfers the amount above this seizure-free amount to the RBG.
RBG may seize income or possessions
Did you fail to pay your tax assessment? The RBG may seize other income or possessions. This means that the RBG will receive your money from the Tax and Customs Administration or your bank. Or your partner has to pay. Or your possessions are sold off. Below you will find information about the measures and the fees.
Continuation recovery measures
| Measure | Fees |
|---|---|
| Withholding of tax refunds | € 38 |
| OR seizure of your bank account | € 38 |
| OR recovery of the amount due from your partner | No added fees. The person’s partner will receive a letter for demand for payment within 14 days. After this period, garnishment of wages or withholding of tax refunds or other type of seizure on the assets of the person’s partner (at least € 38) |
| OR seizure of your real estate (house) | At least € 240 |
| OR seizure of your movable assets (e.g. car or caravan) | At least € 88 |
| Public announcement of the public auction (sale) of your property and assets | € 34 for an advertisement |
| Public auction of your property and assets | At least € 88 |