What are extrajudicial collection costs?
Extrajudicial collection costs are the costs you incur to collect an outstanding debt without the intervention of a judge. Examples include sending reminders, engaging a lawyer or collection agency, and the associated administration. You may pass these costs on to the customer — but the law sets limits on the amount.
These limits are laid down in the Collection Costs Act (WIK),
officially the Act on the Standardization of Extrajudicial Collection Costs, which entered into force on July 1, 2012, and is based on Article 6:96 of the Dutch Civil Code and the Decree on the Reimbursement of Extrajudicial Collection Costs.
The WIK scale: how much can you charge?
The collection costs are calculated as a declining percentage of the principal amount, with a minimum of €40 and a maximum of €6,775:
On the first €2,500: 15%
On the amount exceeding €2,500 up to €5,000: 10%
On the amount exceeding €5,000 up to €10,000: 5%
On the amount exceeding €10,000 up to €200,000: 1%
On the amount exceeding €200,000: 0.5%
Calculation example for a claim of €3,000:
15% of €2,500 = €375,
10% of €500 = €50.
Total: €425 in collection costs
Please note: the scale is calculated on the principal amount excluding VAT. You may not increase the principal amount with accrued interest before calculating the collection costs — with the exception of claims older than one year.
Consumers: the 14-day letter is mandatory
Do you have a consumer customer who is not paying? Then stricter rules apply. Before you may charge collection costs, you are required to send a free reminder — the so-called 14-day letter or WIK letter.
In this letter:
– you state the outstanding amount
– you give the consumer at least 14 calendar days
to pay without additional costs
– you state the exact amount of the collection costs that
will follow in the event of non-payment
The 14-day period begins to run the day after receipt of the letter — not the day of dispatch. Is the period incorrect or are mandatory details missing? In that case, the collection costs are not legally recoverable, even if the court awards the principal amount.
For consumers, you may not deviate from the WIK scale to the detriment of the debtor. Collection costs higher than
the statutory maximums are therefore not valid, regardless of what your general terms and conditions stipulate.
Business clients: more freedom, but prove it
Different rules apply to business-to-business (B2B) transactions. If the payment term has expired and the debtor is in default, you can immediately charge collection costs — without a mandatory prior reminder.
Furthermore, for business clients, you may deviate from the WIK scale in your general terms and conditions. You can
agree on higher collection costs or a fixed amount. However, this must be reasonable and recorded in writing. If you fail to do so, the statutory maximums from the WIK automatically apply.
Practical advice: always explicitly state in your general terms and conditions that collection costs will be borne by the customer in the event of late payment. This prevents disputes afterwards.
Statutory interest in addition to collection costs
In addition to collection costs, you may also claim statutory interest for the period during which the debtor is in default. For business transactions, the statutory commercial interest applies. For consumer claims, the standard statutory interest applies.
Mention the claim for interest in your reminder or invoice, so that you can claim the full damages later.
What if the judge rejects the collection costs?
If your formal notice does not meet the legal requirements — the deadline is incorrect, the amount is not stated, or the letter was not sent on time — the judge may reject the claimed collection costs. This is the case even if you win the principal claim. This is a common mistake that can be completely avoided with a correct formal notice.
