Taxation and Customs Union

Tax recovery

Questions and answers on recovery of taxes in other Member States

Who is concerned?
What kind of taxes?
How will I be informed about taxes due in another Member State?
What if I do not pay voluntarily?
What if I want to contest?

Who is concerned?

Persons moving abroad may still have tax debts in their country of origin. Other persons may also have tax debts in another Member State, e.g. if they purchase a second home or apartment in that other country.

If you did not pay your taxes due in another Member State, then this other State can contact the authorities of your State of residence in order to take recovery measures in the latter State.
You can also be held liable for taxes due by someone else, if such liability is foreseen under the legislation of the Member State requesting recovery assistance.

Moreover, other persons can also be affected if they are holding assets or having debts towards the debtor of the tax. E.g. If you live in one Member State and you work in another Member State, your salary in that other State could be seized in the hands of your employer if you do not pay taxes due in your State of residence.

What kind of taxes?

This recovery assistance between the EU Member States applies to all types of taxes.

How will I be informed about taxes due in another Member State?

Normally, the Member State levying a tax will inform you about the amount to be paid. (Some taxes can also be due on the basis of your own declaration in a tax return.) Such notification of the claim or the initial instrument permitting enforcement in that State will then be made in accordance with the notification rules of that State.

If the notification is made by the authorities of your State of residence, at the request of another Member State, the notification will be effected in accordance with the legislation of your State of residence. In that case, the document(s) notified will be accompanied by a standard form, the "Uniform notification form". This Uniform notification form provides information about the notified document(s). You can receive this document in the official language (or one of the official languages) of your own State of residence. This document also mentions the office where further information can be obtained.

What if I do not pay voluntarily?

If you did not pay the tax, the requested Member State can take recovery actions, using the "Uniform instrument permitting enforcement in the requested Member State". This is based on the initial instrument permitting enforcement in the State where the tax is due. This uniform instrument is used for all recovery assistance requests based on Council Directive 2010/24/EU. Given its uniform structure and its translation into the official language (or one of the official languages) of the requested Member State, it can be treated easily by the requested authorities. This document also mentions the office where further information can be obtained.

>What if I want to contest?

Disputes concerning the claim itself or concerning the initial instrument permitting enforcement in the applicant Member State or the uniform instrument permitting enforcement in the requested Member State fall within the competence of the competent bodies of the applicant Member State (Art. 14(1) of Council Directive 2010/24/EU). The same goes for disputes concerning the validity of a notification made by a competent authority of the applicant Member State. Time periods and other conditions on these contestations are determined by the national legislation of that Member State.