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Can the Tax Office issue an assessment when I didn't file a return?

DIRECT ANSWER

Yes — a "ex officio" assessment based on estimate. Often well above reality. File the return AND object = right to correction.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

On failure to file a required return, the Tax Office may issue an ex officio assessment under AWR art. 11(2). Often based on a generous estimate + filing penalty (max €6,709 per offence). What to do:

  1. file the return belatedlythis right persists after the assessment
  2. object within 6 weeks of date stamp, citing your now-filed return
  3. request reduction of the assessment to actually-owed. The inspector must revise an ex officio assessment on receiving correct figures (AWR art. 65). Pro tip: submit return + objection together, with copy to the Collector to halt collection.

Related

What is a tax assessmentThree types: provisional, final and reassessment. Each has its own deadlines and defenses. We explain the difference + objection window.Assessment far too highObjection + payment deferral within 6 weeks. Substantiate with return corrections + evidence (year-end statements, expense receipts, mortgag…Filing penalty objection Objection citing mitigating circumstances + mitigation request. AWR + Awb. €19 PDF.Income tax assessment objection Formal objection citing Wet IB 2001 + Awb. With hearing request + payment-deferral pointer. €19 PDF.

Sources

Updated: 2026-05-28

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