- Regarding assessments for the year 2012 and later the interest on tax will be calculated starting six months after the specific tax year.
- This only applies in case the assessment is dated July 1st or any date after. The tax interest over regular tax returns will be imposed over the period starting July 1st upto 6 weeks after the assessment date.
- In case of a revised tax assessment the tax interest will be imposed over the period starting July 1st upto one month after the assessment date.
- In case the fiscal year for Corporate Income tax purposes differs from the calendar year, the tax interest will be imposed over the period starting at the beginning of the 7th month after the end of this fiscal year upto 6 weeks after the assessment date.
- In case of revised tax assessment for wage tax, value added tax, capital transfer tax and other business related taxes that have been dated any day after the end of the tax year, the tax interest will be imposed over a period starting immediately after the end of the underlying tax year. This period will end 14 days after the date of the assessment. In case a voluntary amendment of any of these returns is filed within 3 months after the end of the tax year, no tax interest will be imposed at all.
- In case of tax refunds that are refunded more than 8 weeks after the request was filed, tax interest will be compensated over the period starting 3 months after the end of the tax year the refund relates to. This period ends 14 days after the assessment date.
- In case of inheritance tax the tax interest will be compensated over a period starting 8 months after the subject has passed away upto 6 weeks after the assessment date. Please note that this information is only relevant in case the subject has passed away after December 31st of 2012.
- Tax interest will be compensated over a period starting on July 1st of the year after the underlying tax year. This period ends 14 days after the assessment date.
| Year | 1e quarter | 2e quarter | 3e quarter | 4e quarter |
| 2016 | 4 % | 4 % | 4 % | 4 % |
| 2015 | 4 % | 4 % | 4 % | 4 % |
| 2014 | 3 % | 4 % | 4 % | 4 % |
| 2013 | 3 % | 3 % | 3 % | 3 % |
| 2012 | 4 % | 4 % | 3 % | 3 % |
| Year | 1e quarter | 2e quarter | 3e quarter | 4e quarter |
| 2016 | 8,05 % | 8,05 % | 8,05 % | 8 % |
| 2015 | 8,15 % | 8,05 % | 8,05 % | 8,05 % |
| 2014 | 3 % | 8,25 % | 8,25 % | 8,15 % |
| 2013 | 3 % | 3 % | 3 % | 3 % |
| 2012 | 4 % | 4 % | 3 % | 3 % |
| From | Started before 01-01-1992 | Started after 01-01-1992 |
| 01-01-2016 | 0,00 % | 0,01 % |
| 01-01-2015 | 0,00 % | 0,12 % |
| 01-01-2014 | 0,00 % | 0,81% |
| 01-01-2013 | 0,00 % | 0,60 % |
| 01-01-2012 | 0,00 % | 1,39 % |
| 01-01-2011 | 0,00 % | 1,50 % |
| 01-01-2010 | 0,74 % | 2,39 % |
| 01-07-2009 | 1,93 % | 3,58 % |
| Year | Percentage (%) |
| 2016 | market rate |
| 2015 | market rate |
| 2014 | 4,0 % |
| 2013 | 3,0 % |
| 2012 | 2,85 % |
| 2011 | 2,5 % |
| 2010 | 2,5 % |
| 2009 | 4,9 % |
| 2008 | 5,3 % |
| 2007 | 4,7 % |
| 2006 | 3,5 % |
| 2005 | 3,5 % |
| Year | 1e quarter | 2e quarter | 3e quarter | 4e quarter |
| 2013 | see | interest | on tax | 2013 |
| 2012 | 2,85 % | 2,3 % | 2,5 % | 2,25 % |
| 2011 | 2,5 % | 2,5 % | 2,75 % | 3 % |
| 2010 | 2,5 % | 2,5 % | 2,5 % | 2,5 % |
| 2009 | 4,9 % | 3,5 % | 2,75 % | 2,5 % |
| 2008 | 5,3 % | 4,75 % | 5,15 % | 5,45 % |
| 2007 | 4,7 % | 5 % | 5,25 % | 5,40 % |
| 2006 | 3,5 % | 3,75 % | 4 % | 4,25 % |
| 2005 | 5 % | 5 % | 5 % | 5 % |
| 2004 | 3,5 % | 3,5 % | 3,5 % | 3,5 % |
| 2003 | 3,25 % | 3,1 % | 2,5 % | 2 % |
| 2002 | 3,45 % | 3,25 % | 3,25 % | 3,25 % |
| 2001 | 4,7 % | 4,1 % | 4,45 % | 4,2 % |
| 2000 | 2,75 % | 3,25 % | 4^% | 4,5 % |
| 1999 | 3,25 % | 3,25 % | 2,75 % | 2,75 % |
| 1998 | 3,25 % | 3,25 % | 3,25 % | 3,25 % |
| 1997 | 2,5 % | 2,5 % | 3 % | 3 % |
| 1996 | 4 % | 3,25 % | 2,5 % | 2,5 % |
| 1995 | 5 5 | 5 % | 4,5 % | 4,25 % |
| 1994 | 5,15 % | 4,9 % | 5,25 % | 5 % |