My application was denied by the tax authorities. What are my options?

/My application was denied by the tax authorities. What are my options?

My application was denied by the tax authorities. What are my options?

When your application is denied by the tax authorities there are a few things you can do.

1. File an objection against the decision. This can only be done as long as the period for filing an objection has not passed (6 weeks).
2. If the period for filing an objection has already passed, you have to file a new application. In this new application you have to provide the tax authorities new facts or circumstances you did not provide in the first application yet.
3. When filing an objection is no longer possible and you cannot provide new facts or circumstances in the new application, there could be the option of reimbursing your actual extraterritorial costs.

If you need assistance with any of the above, please contact us.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 40.