Tax and government mail
Machtiging
Authorisation to act for you
What does Machtiging mean?
A machtiging is an authorisation that allows another person or a company to act on your behalf with a government body. For most online services it runs through DigiD Machtigen: you authorise someone, and they log in with their own DigiD to file your tax return, apply for benefits or handle other matters. It replaces the risky habit of sharing your DigiD login, which is never allowed.
Key facts
| Main route | DigiD Machtigen |
| Who can be authorised | Partner, relative, friend or an advisor |
| Sharing your own DigiD | Not allowed |
| Can be withdrawn | Yes, at any time |
What to do
- Go to DigiD Machtigen and choose the service and the person or company you want to authorise.
- Set an end date. A machtiging for one tax return does not need to run for years.
- For a tax advisor, check whether they use DigiD Machtigen or their own authorisation code from the Belastingdienst.
- Review your active authorisations regularly and withdraw the ones you no longer need.
- Never give anyone your DigiD username, password or app. You remain responsible for everything done with it.
Worth knowing
Leaving the Netherlands but still expecting a final tax return or toeslagen correction? Set up a machtiging for a trusted person or advisor before you go. It is much harder to arrange once your DigiD stops working.
Frequently asked questions
Can my partner file my tax return?
Yes, with a machtiging. Your partner then logs in with their own DigiD and files on your behalf. Partners filing together can also use the joint return flow, but each partner needs to be authorised or log in.
Do I need a machtiging for a tax advisor?
Usually yes. Many advisors use their own authorisation arrangement with the Belastingdienst; others ask you to authorise them through DigiD Machtigen. Ask which one before you share any documents.
Is it really a problem to share my DigiD?
Yes. DigiD is personal and the terms forbid sharing it. Everything done with your DigiD is treated as done by you, including incorrect returns or benefit applications.
Read next
Official sources
More Dutch terms: tax and government mail
Plain-English explanations of the words on your letters and contracts.