Applying for hardship relief in tax cases
Do you find that a tax law has an unintended consequence in your particular situation? Then you can apply for hardheidsclausule (hardship relief). Applications are made to the Belastingdienst (Tax and Customs Administration) for the granting of an exception to the provisions laid down by law. Hardheidsclausule is only applicable in extreme situations.
Last updated on 31 March 2021
Applying for hardheidsclausule
Hardheidsclausule is only a solution in an extreme situation (in Dutch). If you wish to apply for hardheidsclausule, please write to:
Belastingdienst / Corporate Dienst Vaktechniek
Afdeling Brieven en beleidsbesluiten
Postbus 20201
2500 EE Den Haag
Laws and regulations (in Dutch)
General Law on State Taxation, Article 63