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Can the Tax Office reclaim benefits without clear substantiation?

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

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 writing — which year, which income, which articles, which income difference triggered revision; (2) Object within 6 weeks; (3) For previously unfair clawbacks: check Toeslagen scandal safety-net (UHT, Recovery Office). Post-scandal success rates on objections are notably higher than pre-2020.

Sources

Updated: 2026-05-28

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