Global Daily Tax News, Netherlands Accepts Supreme Court Ruling On CIT Late Payment Interest, (Feb 17, 2026)

Dutch authorities have agreed to adjust the rate of interest charged on underpaid tax amounts to corporate income tax payers, following a ruling last month from the Supreme Court.

On November 7, 2024, the District Court of the Northern Netherlands (Rechtbank Noord-Nederland) ruled that the interest rate for corporate income tax is too high and therefore in conflict with the principle of proportionality. Dutch authorities submitted an appeal to the Supreme Court.

In a May 8, 2025, statement, the tax agency confirmed that it had received additional complaints from taxpayers, notably on amounts charged for other taxes. These were grouped as a "mass objection" in April 2025.

The Supreme Court has ruled that the higher rate of interest charged for corporate income tax underpayments may not be applied. However, the Supreme Court ruled against the mass objection appeal concerning other taxes.

The tax authority has confirmed that it will release a collective ruling, confirming that it will adjust amounts due from corporate tax payers, by February 25, 2026, at the latest. Adjustments will be made within six months of the collective ruling's publication. A second collective ruling will be released in respect of other taxes, confirming that the amount charged in respect of these taxes will remain unchanged.