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{{Short description|Tax collection and customs service of the Government of the Netherlands}}{{Infobox government agency
| logo native_name = Logo {{lang|nl|Belastingdienst.svg}}▼
| name = Tax and Customs Administration
| agency_typelogo = [[Customs]]Logo Belastingdienst.svg
| jurisdiction = [[Government of the Netherlands]]▼
| native_name =
| employees = 28,000 (2024)<ref name=“jaarplan"/>
| native_name_a =
| native_name_r =
| type =
| seal =
| seal_width =
| seal_caption =
▲| logo = Logo Belastingdienst.svg
| logo_width =
| logo_caption =
| image = Belastingdienst Amsterdam 2.JPG
| image_size =
| image_caption = Belastingdienst building, Amsterdam
| formed =
| preceding1 =
| dissolved =
| superseding1 =
▲| jurisdiction = [[Netherlands]]
| headquarters =11, Rue des
| headquarters =
| coordinates =
| motto = Leuker kunnen we het niet maken, wel makkelijker ("We cannot make it more fun, but we can make it easier")
| employees =
| budget =
| minister1_name =
| minister1_pfo =
| minister2_name =
| minister2_pfo =
| deputyminister1_name =
| deputyminister1_pfo =
| chief1_name =
| chief1_position =
| public_protector =
| deputy =
| parent_department = [[Ministry of Finance (Netherlands)|Ministry of Finance]]
| website = {{URL|belastingdienst.nl}} ▼
| parent_agency =
| child1_agencyagency_type = [[Revenue service]]
| keydocument1 =
▲| website = {{URL|belastingdienst.nl}}
| map =
| map_size =
| map_caption =
| footnotes =
| embed =
}}
[[File:Douane.JPG|thumb|left|A Dutch Customs Agency Volkswagen Golf patrol car]]▼
[[File:Grote Stern - ENI 03900053, Het Scheur, Port of Rotterdam, pic 1.JPG|thumb|left|Customs vessel ''Grote Stern'' in the [[Port of Rotterdam]] in 2015.]]▼
 
The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst|translation=Tax Service}}) is the [[taxTax collection]] andagencies|tax [[customscollection agency]] ({{lang-nl|Douane}}) service of the [[governmentKingdom of the Netherlands]]., Itoperating is part ofunder the [[Ministry of Finance (Netherlands)|Ministry of Finance]]. and isIt's responsible for levying and collecting taxes, enforcing [[Tax in the netherlands|tax legislation]], and investigating [[Netherlandstax fraud]].
 
Additionally, the Tax and Customs Administration contains the [[Fiscal Information and Investigation Service]] (FIOD), specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administered [[customs duties]] and oversaw ''Toeslagen'', which distributed income-related social benefits. These responsibilities have since been transferred to separate agencies named ''Douane'' and ''Dienst Toeslagen'', respectively.<ref name="website-org-tasks">{{Cite web |last=Belastingdienst |date=2022-06-09 |title=Organization and tasks |url=https://over-ons.belastingdienst.nl/organisatie/organisatie-en-taken/ |access-date=2024-08-29 |website=Belastingdienst}}</ref>
Besides tax revenue, other operational areas of the Tax and Customs Administration include:
 
In 2024, it reported that tax compliance was high with a compliance deficit of 0.4% (missed tax revenue due to incorrect declarations), tax morale and trust in tax authorities scored more than 3 out of 5, and timely tax declaration and payment was made by over 90% of individuals.<ref name=“jaarplan"/>
* [[Customs]] - supervising the import, export and transit of goods through the Netherlands
* Toeslagen - paying out income-related [[Social benefits|benefits]] for [[childcare]], [[renting|rent]] and [[health care]]
* [[Fiscal Information and Investigation Service]] (FIOD)
 
The Tax and Customs Administration was foundedEstablished as an organization in 1805, the Tax and fallsCustoms Administration operates under the political responsibilityoversight of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]] and the [[Secretary of state|State Secretary]] for Finance.
 
In addition to the government tax service, there are many other tax authorities, suchthese asare the municipal, provincial, and [[Water board (Netherlands)|water board]] tax authorities. thatThese dealentities withare theresponsible collectionfor andlevying collectionand ofcollecting local taxes, which include waste, water, property taxes, and others.<ref>{{cite web|url=http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/individuals|title=Individuals|last=Belastingdienst|website=www.belastingdienst.nl|access-date=28 April 2018}}</ref>
 
== Role in society ==
[[File:Belastingdienst Amsterdam 2.JPG|thumb|left|140px|Tax and Customs Administration building, Amsterdam]]
The Tax and Customs Administration is responsible for raising the income of the government. From this income, general provisions are paid, such as roads, schools and certain benefits (assistance, allowances, child allowance). Furthermore, many subsidies from, for example, theater companies and sports clubs are paid from the general funds.
The Tax and Customs Administration is primarily responsible for levying and collecting taxes in the Netherlands and [[Dutch Caribbean]] to generate revenue for [[Government of the Netherlands|the government]]. It oversees both [[direct taxes]], which include [[Income tax|income]], [[Dividend tax|dividend]], [[Gift tax|gift]] and [[inheritance tax]], as well as [[indirect taxes]] like [[value added tax]], [[corporate tax]], [[car tax]] and [[environmental taxes]]. The income generated from these taxes supports funding for public services such as healthcare, education, infrastructure, social benefits and subsidies.<ref name=“jaarplan"/>
 
== OrganizationOrganisation ==
▲[[File:Douane.JPG|thumb|left|A Dutch Customs Agency Volkswagen Golf patrol car]]
The Tax and Customs Administration is part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]] and consists of nine organizational units: Particulieren (Individuals), Midden- en kleinbedrijf ([[Small and medium-sized enterprises]]), Grote ondernemingen (Large companies), Centrale Administratieve processen (Central Administrative processes), Klantinteractie en Services (Customer interaction and Services), Informatievoorziening (Provision of information), Douane (Customs), Fiscale inlichtingen- en opsporingsdienst (Fiscal intelligence and investigation service) and Toeslagen ([[Social security]]).<ref>{{cite web | url=https://www.rijksoverheid.nl/ministeries/ministerie-van-financien/organisatie/organogram/directoraat-generaal-belastingdienst | title=Directoraat-generaal Belastingdienst | publisher=Rijksoverheid.nl | work=Ministerie van Financiën | access-date=April 28, 2018}}</ref>▼
▲[[File:Grote Stern - ENI 03900053, Het Scheur, Port of Rotterdam, pic 1.JPG|thumb|left|Customs vessel ''Grote Stern'' in the [[Port of Rotterdam]] in 2015.]]
▲The Tax and Customs Administration is part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]] and consists of nineseven organizationalprimary organisational units: {{lang|nl|Particulieren}} (Individuals), {{lang|nl|Midden- en kleinbedrijf}} ([[Small and medium-sized enterprises]]), {{lang|nl|Grote ondernemingen}} (Large companies), {{lang|nl|Centrale Administratieve processen}} (Central Administrative processes), {{lang|nl|Klantinteractie en Services}} (Customer interaction and Services), {{lang|nl|Informatievoorziening}} (Provision of information), Douane (Customs),and {{lang|nl|Fiscale inlichtingen- en opsporingsdienst}} (Fiscal intelligenceInformation and investigationInvestigation service) and Toeslagen ([[Social security]]Service).<ref>{{citeCite web |title=Organisatie en taken |url=https://wwwover-ons.rijksoverheidbelastingdienst.nl/ministeries/ministerie-van-financien/organisatie/organogram/directoraatorganisatie-generaalen-belastingdiensttaken/ | titleaccess-date=Directoraat2024-08-generaal Belastingdienst29 | publisherwebsite=Rijksoverheidover-ons.belastingdienst.nl | worklanguage=Ministerie van Financiën | access-date=April 28, 2018nl}}</ref>
 
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) is Sezen Bag.<ref name="“jaarplan&quot;" />
The Director-General (DG) and the deputy DG (pDG) are in charge of the Tax and Customs Administration. The underlying services from the primary process are managed directly by the DG. The non-primary processes are largely controlled by the pDG.
 
== Small arms ==
[[File:Walther P99Q.jpg|thumb|Walther P99Q NL (H3) police duty pistol introduced in 2013]]
Customs agents are armed with [[Walther P5]] pistols, same as for the National Police and the [[Royal Marechaussee]].<ref>{{Cite web|url=https://www.startpagina.nl/v/maatschappij/vraag/372594/draagt-douanier-vuurwapen/|title=Draagt een douanier een vuurwapen?}}</ref>
 
==See also==
* [[Dutch childcare benefits scandal]]
 
==References==
{{Reflist}}|refs=
<ref name=“jaarplan">{{Cite web |date=December 2023 |title=Jaarplan 2024 |trans-title=Year plan 2024 |url=https://open.overheid.nl/documenten/045b37ec-14e1-481c-8394-d437338eee50/file |access-date=2024-08-29 |website=Belastingdienst |language=nl |format=PDF}}</ref>
}}
 
{{Customs services}}
{{Law enforcement in the Netherlands}}
{{Authority control}}
 
[[Category:Revenue services]]
[[Category:Customs services]]
[[Category:National law enforcement agencies of the Netherlands]]
 
 
{{Gov-stub}}
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