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    Removing machinery? Contact the tax authorities first

    Under the law, the Belastingdienst has the right to seize property found on the company’s premises. This property is movable property, for example detached machinery. The machinery does not even need to be owned by the company. Being on the premises suffices. The concept ‘premises’ is broad. Even if  the premises where the machinery is found is not owned by the company, this does not infringe on the tax authorities’ right to seize the property. For you to occupy the premises and dispose of them independently of others will suffice. Seizing the property enables the tax authorities to sell it and settle the debt with the proceeds.


    The surreptitious removal of property before attachment is no option either. You are obliged to notify the Belastingdienst of your intention to remove property found on the premises. The tax authorities then have another four weeks to decide whether or not to seize the property.

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