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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
| native_namelogo = Logo Belastingdienst.svg
| jurisdiction = [[Government of the Netherlands]]▼
| native_name_a =
| employees = 28,000 (2024)<ref name=“jaarplan"/>
| native_name_r =
| type =
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▲| logo = Logo Belastingdienst.svg
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| image = Belastingdienst Amsterdam 2.JPG
| image_size =
| image_caption = Belastingdienst building, Amsterdam
| formed =
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| dissolved =
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▲| jurisdiction = [[Netherlands]]
| headquarters =
| latd = | latm = | lats = | latNS =
| longd = | longm = | longs = | longEW =
| region_code =
| 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 =
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| minister2_name =
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| deputyminister1_name =
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| chief1_name =
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| 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 =
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}}
 
The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst}}) is the [[tax collection]] and [[customs]] ({{lang-nl|Douane}}) service of the government of the [[Netherlands]]. Part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]], it is responsible for supervising the [[import]], [[export]] and transit of goods, detecting fiscal, economic and financial [[fraud]], levying and collecting [[taxes]], and paying out income-related [[Social benefits|benefits]] for [[childcare]], [[renting|rent]] and [[health care]].<ref>http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/individuals</ref>
The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst|translation=Tax Service}}) is the [[Tax collection agencies|tax collection agency]] of the [[Kingdom of the Netherlands]], operating under the [[Ministry of Finance (Netherlands)|Ministry of Finance]]. It's responsible for levying and collecting taxes, enforcing [[Tax in the netherlands|tax legislation]], and investigating [[tax 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>
 
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"/>
 
Established as an organization in 1805, the Tax and Customs Administration operates under the political oversight of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]].
 
In addition to the government tax service, there are other tax authorities, these are the municipal, provincial, and [[Water board (Netherlands)|water board]] tax authorities. These entities are responsible for levying and collecting 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 ==
[[File:Belastingdienst Amsterdam 2.JPG|thumb|left|140px|Tax and Customs Administration building, Amsterdam]]
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"/>
 
== Organisation ==
[[File:Douane.JPG|thumb|A Dutch Customs Agency Volkswagen Golf patrol car]]
[[File:Grote Stern - ENI 03900053, Het Scheur, Port of Rotterdam, pic 1.JPG|thumb|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 seven primary 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), and {{lang|nl|Fiscale inlichtingen- en opsporingsdienst}} (Fiscal Information and Investigation Service).<ref>{{Cite web |title=Organisatie en taken |url=https://over-ons.belastingdienst.nl/organisatie/organisatie-en-taken/ |access-date=2024-08-29 |website=over-ons.belastingdienst.nl |language=nl}}</ref>
 
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) is Sezen Bag.<ref name="“jaarplan&quot;" />
 
== 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=
{{Reflist}}<!--added above categories/infobox footers by script-assisted edit-->
<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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