Update from Legal Team AND Draft Response to Letters from Tax Authorities
Update
The legal team is still trying to come to a practical solution with the tax authorities in an effort to reduce the administrative burden for all participants. Up to now, the tax authorities did not respond to their latest proposal. Our team will continue to urge the tax authorities to agree with an approach that is efficient for all parties involved. In the meantime, the tax authorities have continued to process the letters of contest and have sent letters to several participants, in which they:
Ask for more information, for instance a copy of the addendum in which the application of the 30%-ruling has been agreed between the participant and the employer;
Ask for information about the amount of wage tax that the participant has paid as a result of no longer applying the 30%-ruling;
Ask to make an appointment for a hearing;
Ask for approval to discuss multiple letters of contest during one hearing;
Announce to reject the letter of contest since it was not filed in time;
Announce that they are planning to reject the letter of contest.
In all of the response letters from the Dutch tax authorities. an email address is mentioned of the person at the tax authorities that is handling the case.
The legal team suggests to respond to all these letters with the same email, of which the Dutch text is included below. The email is asking the tax authorities not to handle your case before we have a final decision of the tax court for the three test cases that the legal team will present to the court in Haarlem.
*Please note: you only have to send this email in case you received a letter asking for more information. You will most likely also have received letters in which the tax authorities simply confirmed the receipt of your letter of contest. These letters are sent from the tax office in Breda (Centrale administratieve processen) and do not contain an emailaddress of the person handling your case. You do not have to respond to these letters
Draft Response Letter
Geachte heer/mevrouw,
Naar aanleiding van uw verzoek om nadere informatie en/of het inplannen van een hoorgesprek met betrekking tot de door mij ingediende bezwaarschriften tegen de inhouding van loonheffing in verband met de verkorting van de looptijd van de aan mij toegekende 30%-bewijsregel, verzoek ik u vriendelijk om mijn bezwaarschrift aan te houden en pas af te handelen nadat er een onherroepelijk vaststaande rechtelijke uitspraak is in de drie vergelijkbare zaken die door Taxperience NV aan de rechtbank Noord-Holland zijn voorgelegd.
Meer informatie hierover kunt u verkrijgen bij uw collega Carola Opmeer-Bekkers van de Belastingdienst Grote Ondernemingen Arnhem of via unitedexpats@taxperience.nl.
Met vriendelijke groet,
YOUR NAME and YOUR BSN
Note About Sending Response
If you have a scanner available we suggest to attach a copy of the letter to which you respond to your email (this is not required, but will help the tax authorities to process your response). You can download a free scanner app for your smartphone.
We also suggest you to send a copy of your email to unitedexpats@taxperience.nl
If you received multiple letters from the Dutch tax authorities the legal team advises to respond to each letter separately, so to send multiple emails to the tax authorities
.