A letter to the Dutch House of Representatives from the State Secretary for Finance, Taxation, and Tax Administration was published on 23 February 2023 in regard to the interest rate for late tax payments and tax refunds. The letter notes that as per current law, the interest rate for corporate tax and withholding tax is equal to European Central Bank (ECB) main refinancing rate plus 8%. Because the ECB rate has been negative for several years, the interest rate has been 8%.
Source Orbitax
