| Belastingdienst | |
 | |
| Agency overview | |
|---|---|
| Type | Revenue service |
| Jurisdiction | Government of the Netherlands |
| Employees | 28,000 (2024)[1] |
| Parent department | Ministry of Finance |
| Website | belastingdienst |
The Tax and Customs Administration (Dutch: Belastingdienst, lit. 'Tax Service') is the tax collection agency of the Kingdom of the Netherlands, operating under the Ministry of Finance. It's responsible for levying and collecting taxes, enforcing tax legislation, and investigating tax fraud.
Additionally, the Tax and Customs Administration contains the Fiscal Information and Investigation Service (FIOD), specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administered customs duties and oversaw Toeslagen, which distributed income-related social benefits. These responsibilities have since been transferred to separate agencies named Douane and Dienst 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 the Minister of Finance.
In addition to the government tax service, there are other tax authorities, these are the municipal, provincial, and water board tax authorities. These entities are responsible for levying and collecting local taxes, which include waste, water, property taxes, and others.[3]
- ^ a b Cite error: The named reference
jaarplanwas invoked but never defined (see the help page). - ^ Belastingdienst (2022-06-09). "Organization and tasks". Belastingdienst. Retrieved 2024-08-29.
- ^ Belastingdienst. "Individuals". www.belastingdienst.nl. Retrieved 28 April 2018.