Reminder: Don't forget to send the authorization form for the objection against the high tourist tax in Amsterdam

The continuous increases over recent years are no longer justifiable, which prompted an investigation into whether this trend could be challenged. A legal and fiscal analysis has shown that there are valid arguments to contest the increase. Please find the previously shared information below for further details:

1. Samenvatting juridische argumenten dossier verhoging… | KHN
2. Oproep hoteliers bewijs te verzamelen ten behoeve van… | KHN
3. Toeristenbelasting Amsterdam 2025 | KHN

Before outlining a concrete step-by-step plan, we would first like to set out a number of key principles.

Key Principles

• Urgent call to all hoteliers to file an objection via the proposed process. We once again urgently call on all hoteliers to file an objection to the final 2024 assessment — which will be sent to hoteliers in Q3 2025 — through Rein Advocaten. This is a crucial part of our overall strategy. During our meeting in October 2024, it was unanimously decided to proceed along this course of action. The meeting was attended by 100 representatives from the hotel sector, representing nearly the entire hotel offering in Amsterdam. Some hoteliers represented multiple hotels within their chain or group, or have expressed their intention to participate outside of the meeting.
• It is important to file objections collectively through a central law firm.
  A unified approach is essential to strengthen our position and amplify our message.

The main reasons for submitting a collective objection are:

• Maximize Impact: A large-scale action significantly strengthens the legal position of hoteliers.
• Consistency: With the support of legal and tax experts, objections are formulated in a uniform and compelling manner.
• Future-Oriented: A positive outcome of this legal action can set a precedent to prevent or limit future increases. Discussions at City Hall still include tourist tax hikes as a means to close budget gaps and to regulate visitor flows to the city.
• Cost of Filing an Objection: Rein Advocaten charges a fixed fee of €250 excluding VAT. KHN will cover the costs of a test case.
• Hotels have recently received or will soon receive a provisional tourist tax assessment for 2025. It is not necessary to file an objection to this provisional assessment in order to support our objection against the 2024 tourist tax.KHN has already informed the Deputy Mayor, the municipal team, and the Amsterdam Tax Department that a large-scale objection will be filed against the 2024 assessment. This is a deliberate strategic decision, also as part of the broader lobbying effort around this issue and in an attempt to prevent a further increase in the tourist tax for 2025.

Why are we not filing an objection against the provisional 2025 assessment?

Filing an objection against the 2025 assessment does not add any extra pressure or legal weight to the case regarding 2024.

While it is possible to request a deferment of payment when submitting an objection, this would result in interest charges (invorderingsrente) on the amount ultimately due. We expect that most entrepreneurs will not opt for this route. In order to keep the strategy focused and manageable, KHN has therefore decided not to adopt this as a standard approach.

Step-by-Step Plan: Filing Objections – Tourist Tax 2024

Step 1: Gather supporting evidence (starting March 2025)

• Identify the relevant arguments for objection:
• Breach of principle of due care and reasoning
• Breach of article 1 EP ECHR
• Unreasonable and arbitrary taxation
• Breach of principle of legal certainty

Please note, you don't have to go into the legal matter in detail (Rein Advocaten will do that), but we mainly ask you to submit examples as evidence, see further indication of possible examples below. For the sake of completeness, please refer again to the articles previously published on legal argumentation: Samenvatting juridische argumenten dossier verhoging… | KHN and what is relevant to the evidence: Oproep hoteliers bewijs te verzamelen ten behoeve van… | KHN Toeristenbelasting Amsterdam 2025 | KHN).

Possible examples:

• Investigate whether the tourist tax increase is cost-increasing and was not fully pass-through.
• Collect relevant financial data from accounting records.
• Document cases where tourist tax cannot be recovered (e.g. unpaid invoices, uncollectible debtors, cancellations by customers due to tax increase)
• Congresses or group bookings you have missed out on where the price included or excluded tourist tax was strongly negotiated.

When in doubt about supporting evidence, please consult Rob Beukema.

Step 2: Complete authorisation form (March 2025)

• Download here the authorisation form to authorise Rein Advocaten for the objection. We would like to receive this as soon as possible so that we can plan the objections correctly.
• Complete the form and have it signed by the authorised director of the entity (as registered in the Chamber of Commerce)
• Send the authorisation form to beukema@rein.nl

Step 3: Timely sending of tax assessment, authorisation form and proof (no later than 4 weeks from the date of assessment2024, in Q3 2025)

Send the following documents by email to Rob Beukema beukema@rein.nl

1. Tourist tax assessment 2024
2. Completed and signed authorisation form
3. Supporting evidence

Please note that the dispatch of the above should reach Rob Beukema no later than 4 weeks from the date of the assessment, so that he can file an objection in time. It is everyone's own responsibility to arrange this on time. As the objection must be submitted within 6 weeks of the date, timely dispatch to Rob Beukema is crucial.

Step 4: Drafting and filing notice of objection (no later than 6 weeks after the date of assessment 2024 (Q3 2025))

• REIN Attorneys & Consultants drafts the notice of objection.
• REIN Advocaten checks whether additional individual substantiation is needed.
• If additional evidence becomes available later, this can still be submitted.
• Copy of the submitted objection will be provided.
• KHN Amsterdam will send an invoice of € 250, ex. VAT for the drafting of the objection by Rein Advocaten.

Step 5: Coordination with levy officer (expected October-November 2025)

• Consultations will take place with the levy officer on cases that are further litigated by Rein Advocaten.
• Cases that are not dealt with immediately will be held until ongoing proceedings are completed.
• Affected taxpayers will be informed in a timely manner.

Step 6: (Higher) appeal to District Court & Court of Appeal (from November 2025)

• If the objection phase does not result in the objection being upheld, (higher) appeal is lodged.
• Some yet to be selected cases will be appealed to either District Court or Court of Appeal. KHN will bear the costs of the appeal as part of a test case.

Schematic summary with timeline

Step Action Timetable

Further questions

In first instance, preferably via Eveline Doornhegge; e.doornhegge@khn.nl / 06-51490709

Rob Beukema, Rein Advocaten; beukema@rein.nl / 0592 - 345 188