Meanwhile, the finance ministry has also (further) indicated how it will act on the ruling in which the Supreme Court declared the tax interest rate for Vpb non-binding.
In our article Vpb tax interest: where to go from here? we already described the messages from the Tax Administration regarding this issue. Below is briefly what the ministry adds in a Chamber letter.
New decisions
The ministry says that the Tax Administration's IT systems have now been updated. This means that on new corporate tax assessments, tax interest will be charged at the regular rate.
Income tax
Besides the mass objection procedure on corporate income tax (Vpb) interest, a mass objection procedure on income tax (and other taxes) interest is also pending. A ruling on this mass objection will also be issued by 26 February 2026. The Tax Administration will reject these objections because the Supreme Court has ruled that the regular tax interest rate is not non-binding. Obviously, no remedial action will be taken with regard to tax interest on levies other than Vpb.