The Tax and Customs Administration () is the tax collection agency of the

Kingdom of the Netherlands The Kingdom of the Netherlands (, ;, , ), commonly known simply as the Netherlands, is a sovereign state consisting of a collection of constituent territories united under the monarch of the Netherlands, who functions as head of state. The re ...

, operating under the Ministry of Finance. It's responsible for levying and collecting taxes, enforcing tax legislation, and investigating

tax fraud Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trust (property), trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax au ...

. Additionally, the Tax and Customs Administration contains the

Fiscal Information and Investigation Service The Fiscal Information and Investigation Service (, FIOD) is an agency of the government of the Netherlands responsible for investigating financial crimes. It is part of the Tax and Customs Administration, which itself falls under the responsibil ...

(FIOD), specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administered

customs duties A tariff or import tax is a duty (tax), duty imposed by a national Government, government, customs territory, or supranational union on imports of goods and is paid by the importer. Exceptionally, an export tax may be levied on exports of goods ...

and oversaw ''Toeslagen'', which distributed income-related social benefits. These responsibilities have since been transferred to separate agencies named ''Douane'' and ''Dienst Toeslagen'', respectively. In 2024, it reported that tax compliance was high with a compliance deficit of 0.4% (missed tax revenue due to incorrect declarations), tax morale and trust in tax authorities scored more than 3 out of 5, and timely tax declaration and payment was made by over 90% of individuals. Established as an organization in 1805, the Tax and Customs Administration operates under the political oversight of the Minister of Finance. In addition to the government tax service, there are other tax authorities, these are the municipal, provincial, and

water board A water board is a regional or national organisation that has very different functions from one country to another. The functions range from flood control and water resources management at the regional or local level (the Netherlands, Germany), ...

tax authorities. These entities are responsible for levying and collecting local taxes, which include waste, water, property taxes, and others.

Role

The Tax and Customs Administration is primarily responsible for levying and collecting taxes in the Netherlands and

Dutch Caribbean The Dutch Caribbean (historically known as the Dutch West Indies) are the New World territories, colonies, and countries (former and current) of the Dutch Empire and the Kingdom of the Netherlands located in the Caribbean Sea, mainly the norther ...

to generate revenue for the government. It oversees both direct taxes, which include

income Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. F ...

dividend A dividend is a distribution of profits by a corporation to its shareholders, after which the stock exchange decreases the price of the stock by the dividend to remove volatility. The market has no control over the stock price on open on the ex ...

gift A gift or present is an item given to someone (who is not already the owner) without the expectation of payment or anything in return. Although gift-giving might involve an expectation of reciprocity, a gift is intended to be free. In many cou ...

and

inheritance tax International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and pro ...

, as well as

indirect taxes An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of ma ...

value added tax A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared wi ...

corporate tax A corporate tax, also called corporation tax or company tax or corporate income tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but ...

, car tax and environmental taxes. The income generated from these taxes supports funding for public services such as healthcare, education, infrastructure, social benefits and subsidies.

Organisation

The Tax and Customs Administration is part of the Ministry of Finance and consists of seven primary organisational units: (Individuals), (

Small and medium-sized enterprises Small and medium-sized enterprises (SMEs) or small and medium-sized businesses (SMBs) are businesses whose personnel and revenue numbers fall below certain limits. The abbreviation "SME" is used by many national agencies and international organiza ...

), (Large companies), (Central Administrative processes), (Customer interaction and Services), (Provision of information), and (Fiscal Information and Investigation Service). The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) is Sezen Bag.

References

{{Authority control Revenue services Government of the Netherlands

Role

Organisation

See also

References