Municipal tax penalties

The Municipal Tax Department has 2 types of administrative penalties: a default penalty and a negligence penalty. You can get a fine from the Municipal Tax Department if you do not file a tax return, report your taxes falsely or if you fail to pay on time.

Read more about default penalties, negligence penalties and fines for the dog tax.

Default penalties

Taxpayers can be charged a penalty if they are in default. You are in default if:

  • You do not report your taxes and/or pay your taxes (on time).
  • You do not register for a certain tax although you are liable for it.
  • You file taxes and pay them but you make false statements.
  • You do not register as an taxpayer (person liable to pay tax).

1. Default penalty for not reporting (on time)

You as a taxpayer always get a certain period to report your taxes. If you do not file your tax return within the stipulated period or you do not report your taxes at all, the municipality can charge you a penalty. In this case, the default penalty is € 123.

2. Default penalty for no, too little or too late payment

You as a taxpayer will be charged a default penalty if you did file your tax return but either you omitted payment or the payment is too little or not on time. In this case the penalty is 25% of the amount still owed. The penalty is a minimum of € 100 and a maximum of € 5,278.

3. Default penalty for false tax return

You as a taxpayer can also be charged a default penalty if you did file your tax return and also paid, but afterwards it appeared that you made false statements. A tax audit can show that the tax return was not completed truthfully, resulting in higher taxes owed. You will be charged an additional assessment for the amount owed. The corresponding default penalty is 50% of the amount owed up to a maximum of € 5,278.

4. Default penalty for not registering as a taxpayer

You can be charged this default penalty if you do not register as taxpayer or you do not request a tax form. The penalty is 100% of the amount owed with a maximum of € 5,278.

Negligence penalties

Negligence penalties are charged to taxpayer in the case of gross negligence or noncompliance.

1. Negligence penalty in the case of gross negligence

You as a taxpayer will be charged a negligence penalty if you evade your taxes, pay them only in part or do not pay within the stipulated period due to gross negligence. Gross negligence is when you should have or could have in all fairness understood that your behaviour could lead to too little tax being levied or paid. You as the taxpayer are culpable for the error. In the case of gross negligence you will be charged an additional assessment, including the amount that you must still pay plus a negligence penalty of 75% of the amount owed.

2. Negligence penalty in the case of noncompliance

You as a taxpayer will be charged a negligence penalty if you intentionally evade your taxes, pay them only in part or do not pay within the stipulated period. Noncompliance is when you knew that you would not make your tax payment on time, in full or not at all due to your conduct or neglect. In the case of noncompliance you will be charged an additional assessment including the amount owed plus a negligence penalty of 100% of the tax arrears.

Fine for dog tax

If you own a dog, you must pay the dog tax. The Municipal Tax Department can also charge penalties for the dog tax.

1. Default penalty for dog tax:

  • If you do not register your dog(s) with the municipality or if you register your dog(s) late.
    If you do not register your dog(s) within 6 weeks of taking ownership, you as a taxpayer can be charged a default penalty of 50% of the dog tax assessment.
  • If you return the registration form too late.
    If you do not return your completed dog tax registration form within 4 weeks of receiving it, you can be charged a penalty. The penalty is 50% of the dog tax assessment.

2. Negligence penalty for dog tax:

  • If you evade the dog tax on purpose.
    If you as a taxpayer evade the dog tax on purpose, you can be charged a penalty. One example is reporting only 1 dog when in reality you have more than 1 dog. In this case the penalty is 100% of the amount owed. If it appears that this has been the case for several years, the amount will be charged retroactively.

Appeal

If you do not agree, you can contest the fine.

Published: 9 December 2016Modified: 4 August 2017