FFCheckBelastingCheck

Can the Tax Office reclaim benefits without clear substantiation?

DIRECT ANSWER

No — since the Toeslagen scandal, substantiation is required (Awb art. 3:46 + 7:12). Clawback without explanation = invalid + objectionable.

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

After the Childcare Allowance scandal (2018-2020), substantiation requirements for clawbacks tightened. Clawback must be reasoned: which fact triggers which calculation, which statute applied, on what evidence. Awb art. 3:46 (duty to substantiate) + AWIR + new Tax Office benefits conduct rules — vague "your entitlement was revised" without figures is in principle untenable. What to do:

  1. Demand full substantiation in writingwhich year, which income, which articles, which income difference triggered revision
  2. Object within 6 weeks
  3. For previously unfair clawbackscheck Toeslagen scandal safety-net (UHT, Recovery Office). Post-scandal success rates on objections are notably higher than pre-2020.

Sources

Updated: 2026-05-28

Other FFCheck pillars

Fix-it guarantee

Not happy? We regenerate the PDF free — no questions.

PDF in your inbox

Within 60 seconds of payment. With VAT invoice.

Registered Dutch company

VAT + Chamber of Commerce on every invoice. Fully VAT-compliant.

KvK 82724822 BTW NL003722987B94