Amendment to the Collection Guidelines 2008: Effective January 1, 2025

• The decision modifies the previous decree from June 12, 2008, last changed on June 24, 2024
• Article II sets the effective date of these changes to January 1, 2025
• Once effective, the decision is immediately executed and does not include a termination clause
• The Leidraad Invordering serves as a guideline from the Tax Service providing practical and legal tools for tax collection
• It clarifies the application of the IW 1990 and includes policy rules used by the Tax Service in tax collection

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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