Who should cover the costs of additional taxes payable due to the accountant's negligence?

Questioner

I work as both a self-employed person and a partner in a partnership. A few years ago, I converted my sole proprietorship into a BV. After this conversion, I would function as both a self-employed person and a partner in the partnership via the BV. However, it was recently discovered that I am not a partner in the partnership via the BV, but as an individual. As a result, my share in the partnership's results must be included in the income tax return instead of the corporate income tax return. Because my share in the partnership is included in the IB return instead of the corporate income tax return, I owe more tax, even though this is not due to my actions. Who should bear the costs for the additional tax to be paid?

Lawyer

Legally, it is your responsibility to ensure that you complete your tax returns correctly. It is important to note that the accountant only assists and advises you in completing the tax returns, while you remain responsible for the final return. However, if there is a professional error by the accountant, it is possible that he or she will be held liable for the damage that has occurred as a result. You could try to recover the additional tax costs from your accountant if you can prove that he or she was negligent and this negligence led to the additional costs. However, you should take into account the general terms and conditions of the agreement with your accountant, as these terms and conditions often contain clauses that limit the accountant's liability. It is also important to note that under certain circumstances you may be able to submit a request to the tax authorities for a reduction in tax on the grounds of the presence of 'unreasonable burdens'. Again, these are complex matters and it is imperative that you seek professional legal advice to fully understand your options and rights in this situation. ---------------- Stichting Rechtswinkel.nl is a national organization with students and volunteers. The above advice is based on limited information and may be incomplete or even incorrect for your situation. Always consult a lawyer or attorney for your further steps. Read disclaimer: https://rechtswinkel.nl/disclaimer I would like to invite you to rate the above answer so that we can learn from your response.