Liable for the tax debt of another person
Sometimes, other persons can be held liable for your tax debt or the debt of your company.
If you are married or have been married, we can hold your (former) spouse liable for (part of) your tax debt. Heirs or an executor can also be held liable.
If you are a director of a company, you may be held liable for the tax debt of the company. If you work as a contractor, or if you have hired staff, you can be held liable for unpaid payroll levies or general expenditure tax of your subcontractor or agency.
If the person who has been held liable does not object, he will need to pay the debt. The same applies if the objection is rejected, or if the court dismisses his appeal. If the person who has been held liable fails to pay the debt on time, the Tax and Customs Administration will take measures to ensure he will pay his debt.