The Supreme Court has ruled that the increase of corporate income tax (Vpb) interest rate to 8%, in force since 2022, is non-binding.
Interest not 0%
This does not mean that all tax interest paid on Vpb assessments will lapse. In fact, the Supreme Court has also ruled that tax interest should be calculated using the rate applicable to other taxes instead of 8%. Since 2022, the tax interest rates have been:
| Period | Vpb tax interest | Tax interest other taxes |
| 2022 | 8% | 4% |
| first half of 2023 | 8% | 4% |
| second half of 2023 | 8% | 6% |
| 2024 | 10% | 7,5% |
| 2025 | 9% | 6,5% |
| as of 1 January 2026 | 7,5% | 5% |
Tax interest is charged on corporate income tax due on assessments imposed after 6 months have elapsed from the end of the financial year. Tax interest is charged until the last day of the payment period attached to the assessment.
Excerpt
The (pro forma) objections filed against tax interest have been declared subject to the mass objection procedure by the Ministry of Finance. This means that the ministry will soon settle all these objections with one collective ruling.
Subsequently, the calculated tax interest must still be reduced and the excess amount refunded. In doing so, only those decisions tax interest will be taken into account, against which an objection was filed in time (within 6 weeks of the date). How exactly this process will take place will still be announced by the Tax Administration.
Other taxes
The Supreme Court has also indicated that the tax interest rate for other taxes is not non-binding. The (pro forma) objections that have now been massively filed against tax interest charged on other taxes will therefore be dismissed.