Since the beginning of this year (2011), the period within which someone can claim an automatic tax reduction or refund has been shortened from seven to five years.
The Tax Office (Belastingdienst) can grant a tax reduction or refund if you qualify by request or on their own initiative. The period within which someone can officially claim a reduction or refund is five years as from 1 January 2011 for all taxes. This also applies to social insurances and employee insurance schemes. Until the law change the period for tax returns (such as income and corporation tax) was seven years after the end of the calendar year and for other taxes (such as VAT and salary tax) five years.
Five years
In principle the period change applies to claims which have been submitted on or after 1 January 2011. But claims which were submitted before 31 March 2011 will continue to be treated under the old regime of seven years. In certain extraordinary situations other regulations may apply. For example this may be the case be if an appeal is made against a tax agreement.