Tax Office Not Required to Automatically Send Paper Tax Forms Annually, Court Rules

The Dutch Tax Authorities (Belastingdienst) are not obligated to automatically send out paper tax forms annually. This was highlighted in a recent court case involving a taxpayer who refused to file digitally due to privacy concerns.

The individual in question was required to request a paper form himself each year. The court ruled that the Tax Authorities’ current procedure is correct and reasonable, stating that annually requesting a paper form is a simple action.

Despite the taxpayer’s appeal based on his right to privacy and his contention that the current method was unreasonable, the court upheld the Belastingdienst’s approach. However, the court did reduce the man’s fine from €385 to €200 due to his “special motive” regarding privacy.

In essence, while paper tax returns remain an option, taxpayers must request them in a timely manner to avoid penalties.

Source: crameraccountants.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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