| Belastingdienst | |
 | |
| Agency overview | |
|---|---|
| Type | Revenue service |
| Jurisdiction | Government of the Netherlands |
| Employees | 28,000 (2024)[1] |
| Parent department | Ministry of Finance |
| Website | belastingdienst |
TheTax and Customs Administration (Dutch:Belastingdienst,lit. 'Tax Service') is thetax collection agency of theKingdom of the Netherlands, operating under theMinistry of Finance. It's responsible for levying and collecting taxes, enforcingtax legislation, and investigatingtax fraud.
Additionally, the Tax and Customs Administration contains theFiscal Information and Investigation Service (FIOD), specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administeredcustoms duties and oversawToeslagen, which distributed income-related social benefits. These responsibilities have since been transferred to separate agencies namedDouane andDienst Toeslagen, respectively.[2]
In 2024, it reported that tax compliance was high with a compliance deficit of 0.4% (missed tax revenue due to incorrect declarations), tax morale and trust in tax authorities scored more than 3 out of 5, and timely tax declaration and payment was made by over 90% of individuals.[1]
Established as an organization in 1805, the Tax and Customs Administration operates under the political oversight of theMinister of Finance.
In addition to the government tax service, there are other tax authorities, these are the municipal, provincial, andwater board tax authorities. These entities are responsible for levying and collecting local taxes, which include waste, water, property taxes, and others.[3]
The Tax and Customs Administration is primarily responsible for levying and collecting taxes in the Netherlands andDutch Caribbean to generate revenue forthe government. It oversees bothdirect taxes, which includeincome,dividend,gift andinheritance tax, as well asindirect taxes likevalue added tax,corporate tax,car tax andenvironmental taxes. The income generated from these taxes supports funding for public services such as healthcare, education, infrastructure, social benefits and subsidies.[1]
The Tax and Customs Administration is part of theMinistry of Finance and consists of seven primary organisational units:Particulieren (Individuals),Midden- en kleinbedrijf (Small and medium-sized enterprises),Grote ondernemingen (Large companies),Centrale Administratieve processen (Central Administrative processes),Klantinteractie en Services (Customer interaction and Services),Informatievoorziening (Provision of information), andFiscale inlichtingen- en opsporingsdienst (Fiscal Information and Investigation Service).[4]
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) is Sezen Bag.[1]
| International | |
|---|---|
| National | |
