Waiver of payment

Publication date 17-04-2026 | Last update 17-04-2026 | Information page

If you are unable to pay your tax assessment, you can apply for a waiver of payment. If you meet the conditions, the amount owed may be waived in full or in part.

Waiver of payment for private individuals

When do we not grant waivers?

We never grant waivers for the following tax assessments:

• import and export duties

In these common situations, we do not grant a waiver of payment:

• You have not completely filled out the form, or if you filled it out incorrectly.
• You have not submitted the required declaration.
• You have filed an objection or an appeal against the tax assessment, but a decision is yet to be made.
• You caused too little tax to be charged, on purpose or through a major mistake.
• You have a statutory debt restructuring arrangement for natural persons (Wsnp). In this case, please give your tax assessment notice to your Wsnp administrator.

Do you have several creditors? And do you have financial difficulties? If so, you can ask your municipality for help with paying off your (tax) debts.

Do you already have a debt counsellor?
Or are you already in voluntary or statutory debt restructuring? Then you do not need to apply for a waiver of payment. You get a deferral of payment as part of this process.

If you meet the requirements for this process and we agree, we will waive the remaining part of your (tax) debt.

When are you eligible for a waiver of payment?

Whether you receive a waiver of payment depends on your personal situation. This includes your income, what you owe to others, what you own (for example, a car) and your housing situation. It also depends on the type of tax debt you have. We base our decision on a calculation of your income and expenses.

How to apply for a waiver of payment?

If you cannot pay your tax debt, and paying in instalments is not possible, you can apply for a waiver of payment by using the form below. This option is only available in the following situations:

• You are a private individual who lives in the Netherlands.
• You are a former business owner who lives in the Netherlands. You have stopped your business or self-employed work, and the tax assessment relates to that work. No money or business assets are left.

Please send the fully completed and signed form to:

Douane Amsterdam
Team Invordering
Postbus 3070
6041 DN Heerlen

You will receive a response on your request within 8 weeks.

Waiver of payment refused

If your application for a waiver of payment is not approved, you must pay the tax debt within 14 days after the decision. If you do not pay within 14 days, debt collection will continue.

You can still apply for a deferral or a payment plan. You must do this within 14 days of the decision that your debt will not be written off.

Objecting to a refused waiver

If you do not qualify for a full or partial waiver of payment, you can file an objection. You must file your objection within 10 days after the date of our decision. Our decision letter tells you who you can appeal to and where to send your notice of appeal. In your objection, explain why you disagree with our decision.

Waiver of payment for entrepreneurs

When is a waiver of payment not possible?

Business owners do not automatically receive a waiver of payment. You will only receive a waiver if you have reached an agreement with all your creditors. For example, you pay part of the debt, and the remaining part is waived. This is called a debt restructuring agreement.

A waiver of payment is never granted for:

• import and export duties

In these situations you do not receive a waiver of payment

You will not receive a waiver in these situations:

• You have not reached a restructuring agreement with all your creditors. This means you have not agreed to pay part of the debt and have the rest written off.
• Another person can be held liable for your tax debt.
• You cannot pay the tax debt because of your own mistake. For example, you did not file the required tax return, or you did not set money aside to pay the tax debt.

Requirements for a debt restructuring

We will only agree to a debt restructuring agreement if you meet the following conditions.

1. The portion of the tax debt that you must still pay:
   • is at least twice the percentage paid to other creditors (for example: if other creditors receive 10%, Dutch Customs must receive at least 20%);
   • is high enough, both in the amount and in the share of your tax debt that you pay.
   • is at least as high as the amount that can be recovered through enforcement measures (such as attachment of earnings);
2. Customs is not placed at a disadvantage compared with other creditors with the same rights, either in terms of the percentage of the debt to be repaid or the speed of payment.
3. Any new taxes that arise while the waiver of payment request is being assessed must be paid on time and in full.
4. If your business or self-employed work is to continue, there must be a good chance it can remain in business after the agreement. We usually assume this is the case if your accountant or bank provide a positive statement. Include this statement with your application form.

Are you a business owner and do you want to apply for a waiver of payment?

Businesses can use the form below to apply for a waiver of payment:

Please send the fully completed and signed form to:

Douane Amsterdam
Team Invordering
Postbus 3070
6040 DN Heerlen

You will receive a response within 8 weeks.