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ARTICLE · 10 JUNE 2025

Uitbreiding massaal bezwaar tegen hoge belastingrente

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Op 8 mei 2025 heeft de Staatssecretaris van Financiën een aanvullend besluit gepubliceerd over de zogenoemde massaal bezwaarprocedure voor belastingrente.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Edwin van den Broek
Edwin van den Broek
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Op 8 mei 2025 heeft de Staatssecretaris van Financiën een aanvullend besluit gepubliceerd over de zogenoemde massaal bezwaarprocedure voor belastingrente. Waar deze regeling eerder met name belangrijk was voor de vennootschapsbelasting, zie ons  eerdere artikel, is deze nu uitgebreid naar de andere belastingmiddelen, in het bijzonder de inkomstenbelasting, erfbelasting en dividendbelasting.

Met het besluit wordt de massaal bezwaarregeling verder uitgebreid. Ze geldt sinds 8 mei ook voor bezwaren tegen belastingrente op de volgende belastingmiddelen, voor zover het gaat om belastingrente die is berekend over een periode vanaf 1 oktober 2020:

  1. Inkomstenbelasting;
  2. Erfbelasting;

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