Source: Tijdschrift voor Formeel Belastingrecht 2018/1, p. 912
Author: Jantine Kastelein and Jeannette van der Vegt
The voluntary disclosure scheme has a long history. It started in 1971 as a policy rule by virtue of which a lower penalty, referred to at the time as an 'increase', was imposed in the case of a voluntary improvement. With effect from January 1, 1998, the voluntary disclosure scheme for assessment taxes was included in the General Taxes Act (AWR). Initially, voluntary improvement in respect of assessment taxes did not incur any penalty whatsoever.
The scheme was considerably tightened up with effect from January 1, 2010, with a penalty only being imposed in the event of a voluntary disclosure within two years. The voluntary disclosure scheme very nearly didn’t reach its twentieth anniversary. Fortunately, with effect from January 1, 2018, it was only amended and not abolished altogether.
In their article the authors describe this amendment, what preceded it and examine the actual changes that the voluntary disclosure scheme has undergone. The authors also discuss the transitional rules in respect of this amendment of the law.