Offsetting refunds
If you have debts to public authorities, money owed to you from public authorities may be used to settle these debts (offsetting).
This applies if you have a payment agreement or deductions from your income.
You’ll receive a letter from us detailing the claims that are being offset. The funds that remain after the offset will be paid to you.
You should have money left to cover the necessary cost of living expenses. If you need, for example, the tax refund you were due to cover your living expenses, this could be a reason for you to appeal the offset.
Examples of reasons that do not give grounds for an appeal:
- You have booked a vacation.
- You have a private loan you were planning to pay off.
- You intended to save the money.
If you want to appeal why and how your claim originated, you must contact the person who owns or has assessed the claim.
If you do not wish to log in and submit an appeal, you can send an appeal in writing to:
The appeal must be submitted in writing, and you must include your signature. You must explain the grounds for your appeal. Remember to enclose the relevant proof.
Appeal deadline
The deadline to appeal is one month from the day you received the letter «Notification of offsetting».
If any refund you're due is being offset, you'll receive a letter from the Tax Administration saying that the offset has been completed. When you receive this letter, we’ve already initiated the offset for the claim as stated in the letter. Therefore, we have no opportunity to stop the offset.
If you’ve overpaid, we'll pay back the money.