The issuance of an ex-officio assessment (ambtshalve aanslag)

Even if no income tax return is filed, the tax office can issue an 'ex-officio assessment' (in Dutch: 'ambtshalve aanslag'), which is then based on an estimated amount of taxable income. This ex-officio assessment also includes a penalty for late (non) filing of the income tax return.

Please note that it is also possible for a taxpayer to request the Dutch tax inspector to issue an 'ex-officio assessment'. For instance if the tax filing due date (1 May generally) has expired. Obviously, this will in practice only be requested at the Dutch tax inspector if the taxpayer expects a tax refund.

If a taxpayer does not agree with a final assessment, a notice of objection can be filed within 6 weeks after issuance of the final assessment. A notice of objection filed after those 6 weeks will be treated as a request for an ex-officio assessment. The Dutch tax office will process such request if conditions are met.