Where to complain about the Tax Office — National Ombudsman explained

The National Ombudsman (nationaleombudsman.nl) investigates complaints about how the Tax Office treats you. Difference from objection: objection is about the SUBSTANCE of a decision (too-high assessment, wrong benefit); Ombudsman is about CONDUCT (long waits, unreachable phone, no explanation, improper tone, errors without apology). Conditions: (1) first complete the Tax Office's internal complaints procedure; (2) within 1 year of their response, file with Ombudsman; (3) the complaint isn't one where objection was available (otherwise Ombudsman refers). Procedure: free, informal, written. Decision: recommendation — non-binding, but Tax Office nearly always follows. Effect: usually apology + procedural change. The Toeslagen scandal was largely uncovered through Ombudsman investigation.