Tax
Belastingdienst
This source covers two kinds of publication by the Dutch Tax Administration. The first is the public guidance on belastingdienst.nl: income-tax returns, benefits, payments and refunds, cars and commuting, entrepreneurs, corporate income tax, VAT, inheritance tax, box 3 and deductions. The second, and the more important for professional work, are the knowledge-group positions on kennisgroepen.belastingdienst.nl. The knowledge groups consist of tax specialists per subject; their published positions carry a reference of the form KG:xxx:year:number, a publication date and a fixed structure of background, question and answer. Since those positions became public, it has been visible from the outside for the first time how the administration reads a provision in a specific case.
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LEO — Direct consultation · Selected documents
The source is consulted directly while the work is being done. A selected set of documents from this source is included and searchable.
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What this source does not give you
Neither is a source of law. A knowledge-group position is Tax Administration policy and binds its own inspectors and collectors — it does not bind the courts, nor the taxpayer, who may take a different view. The public guidance pages are moreover deliberately simplified for a general audience; they contain no statutory text, no legislative history and no case law. Your own data are not there: this is the public site, not the secure taxpayer portal.
Legal domains for which LEO consults this source
Dutch legal domains; each link opens the domain page on leo.prudai.com.
Frequently asked questions
- What is a knowledge-group position and how much weight does it carry?
- It is an interpretation of legislation in a specific case, adopted by a Tax Administration knowledge group and published after approval by the responsible directorate. It constitutes Tax Administration policy and is binding on its inspectors and collectors. In practice: you know the line the administration will take, and you also know a court is not bound by it. Positions are recognisable by a reference such as KG:040:2026:7.
- Is a page on belastingdienst.nl enough to base a position on?
- For orientation yes, for advice no. The guidance pages summarise and omit exceptions because they are written for a general audience. A reasoned position should lead with the statutory provision and, where relevant, a policy decree or a knowledge-group position; the guidance page can at most accompany it.
- How do I know whether a position is still current?
- Every published position carries a publication date and a reference that encodes the year. Positions can be withdrawn or superseded when legislation or case law changes, so when reusing one always check the date and whether a newer position on the same subject has appeared. Our answers carry the reference and the date along, so that this check does not start from memory.
- What do LEO and BEVER use this source for?
- In LEO the source is linked to tax law: for a tax question it shows which line the Tax Administration takes in practice, alongside the statutory text and case law that carry the answer. BEVER queries it live for the tax side of questions that otherwise concern the living environment or business operations.
- Can I retrieve my own tax data or assessment here?
- No. We consult only the Tax Administration's public information. Personal data, returns, assessments and benefit decisions live in the Tax Administration's secure environment, which you access yourself with DigiD or eHerkenning; that environment is not accessible to us and is not queried.