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Can the Tax Office add a penalty on top of the assessment?

DIRECT ANSWER

Yes — filing penalty on omission, fault penalty on intent/gross negligence. Both: objection possible + mitigation on personal circumstances.

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

Two penalty types in tax law:

  1. Filing penalty (AWR art. 67a-67e)on omission/late filing or payment, fixed amount (€131-€6,709). Objection possible; mitigation on extenuating circumstances.
  2. Fault penalty (AWR art. 67d-67f)for intent (25-100% of the tax) or gross negligence (25-50%). The Tax Office must PROVE INTENT — "I didn't know" is a valid defense if you acted diligently. ECHR art. 6 (fair trial) applies to fault penalties — therefore right to be heard during objection. Mitigation possible on limited income, serious illness, or errors discovered after the assessment. Object within 6 weeks, list grounds explicitly.

Related

Filing penalty objection Objection citing mitigating circumstances + mitigation request. AWR + Awb. €19 PDF.Can assessment be issued without my returnYes — a "ex officio" assessment based on estimate. Often well above reality. File the return AND object = right to correction.What is an objection letterA bezwaarschrift is your formal objection against a tax assessment. 6-week window, free, right to hearing. We explain procedure and odds.

Sources

Updated: 2026-05-28

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