Decisions, objections and debt
Aanmaning
Payment demand
What does Aanmaning mean?
An aanmaning is a formal payment demand. From the Belastingdienst it follows a payment reminder and gives you 2 more weeks before an enforcement order, and it adds €10 (debts under €454) or €22 (€454 or more). From a company, the equivalent is the veertiendagenbrief (14-day letter): you get 14 days to pay before the company may charge statutory collection costs.
Key facts
| Belastingdienst: time to pay | 2 weeks |
| Belastingdienst: costs | €10 under €454, €22 from €454 |
| Company: 14-day letter | 14 days before collection costs may be charged (BW 6:96) |
| Statutory collection costs | 15% of the first €2,500, minimum €40 |
What to do
- Check who sent it and what it is for. Compare it with the original bill or assessment.
- Pay within the period stated: 2 weeks for a Belastingdienst aanmaning, 14 days for a company's 14-day letter.
- If you cannot pay in full, contact the sender before the deadline and ask for a payment plan (betalingsregeling).
- If you dispute the debt, say so in writing before the deadline and keep proof.
- Watch for scams: check the IBAN and sender against the original bill, not against the details in an email.
Worth knowing
A company cannot charge collection costs to a consumer without first sending a proper 14-day letter that states the exact costs if you do not pay. If the letter did not do that, you can refuse those costs.
Frequently asked questions
What comes after a Belastingdienst aanmaning?
If you still do not pay within 2 weeks, the Belastingdienst issues a dwangbevel (enforcement order). That adds at least €56 in costs and gives you only 2 days to pay before seizure.
What is a veertiendagenbrief?
The 14-day letter a company must send a consumer before charging collection costs. It gives you 14 days from the day after receipt to pay and must state the costs you will owe if you do not.
Can I still get a payment plan after an aanmaning?
Usually yes. Contact the sender before the deadline. The Belastingdienst can be reached on 0800-0543; for companies, ask in writing and keep a copy.
Read next
Official sources
More Dutch terms: decisions, objections and debt
Plain-English explanations of the words on your letters and contracts.