As a result of new recent case law, we would like to remind you once again that sending the so-called WIK letter must meet various requirements. If not, you run the risk of the collection costs being rejected by the court. Read in this blog what the WIK letter must comply with.
As of July 1, 2012, sending the WIK letter must meet the new requirements of the Collection Costs Act (WIK). For consumers, the WIK is mandatory law and the collection costsare determined according to the collection cost scale.
Please note: The following information relates to legal requirements that apply specifically within the Netherlands. If your company operates in a different country, local debt collection laws may differ.
The amount of the extrajudicial collection costs is determined by the amount of the net claim:
| Principal | Collection costs | Minimum | Maximum | ||
| Over the first | € 2.500 | 15% | € 40 | € 375 | |
| Over the next | € 2.500 | up to € 5,000 | 10% | € 625 | |
| Over the next | € 5.000 | up to € 190,000 | 5% | € 875 | |
| Over the next | € 190.000 | up to €200,000 | 1% | € 2.775 | |
| Above | € 200.000 | 0,5% | € 6.775 |
The extrajudicial collection costs serve as fixed compensation for the extra collection work carried out to get an outstanding debt still paid. As a creditor, you can only charge consumers the extrajudicial collection costs after the debtor has been given fourteen days in the last WIK letter to still pay the claim without the additional costs.
The WIK letter must include the following
- The outstanding net amount;
- The exact amount of the collection costs;
- The payment term of fourteen days;
- If payment is not made, the collection costs and statutory interest will be charged;
- If you are not subject to VAT, you must still separately state the entire amount of WIK costs plus the amount of VAT.
The extrajudicial collection costs will be rejected if the WIK letter contains wording that does not comply with the requirements of article 6:96 subsection BW concerning the fourteen day period.
Wording that meets the legal requirements:
- Within fourteen days from the day after this letter is delivered to you;
- Within fifteen days from the day after this letter is delivered to you;
- Within three weeks after you receive this letter.
