Tax and Customs Administration
The Tax and Customs Administration is the tax collection agency of the Kingdom of the Netherlands, operating under the Ministry of Finance. It's responsible for levying and collecting taxes, enforcing tax legislation, and investigating tax fraud.
Additionally, the Tax and Customs Administration contains the Fiscal Information and Investigation Service, specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administered customs duties 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%, 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 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 to generate revenue for the government. It oversees both direct taxes, which include income, dividend, gift and inheritance tax, as well as indirect taxes like value added tax, corporate tax, 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: Particulieren, Midden- en kleinbedrijf, Grote ondernemingen, Centrale Administratieve processen, Klantinteractie en Services, Informatievoorziening, and Fiscale inlichtingen- en opsporingsdienst.The Director-General is Peter Smink and the Deputy Director-General is Sezen Bag.