Wijziging van de Algemene wet inzake rijksbelastingen en van de Invorderingswet 1990 in verband met de wijziging van de percentages belasting- en invorderingsrente (Wet wijziging percentages belasting- en invorderingsrente)

This legislative proposal aims to update the interest rates applied to unpaid taxes and the recovery of tax debts within the Dutch national tax system. It modifies the General State Taxes Act and the Recovery Act 1990 to ensure interest rates remain aligned with current economic conditions. This change affects taxpayers and businesses in the Netherlands who have outstanding tax liabilities, as it alters the amount of interest charged on late payments.