Support provided to Belastingdienst upon seizure under a warrant of execution

Every citizen in the Netherlands who has income pays tax and, as a result, is a tax subject. 
On behalf of the Central Public Administration, Belastingdienst (Tax and Customs Administration) collects the tax that tax subjects are required to pay, such as income tax, corporation tax and motor vehicle tax.

Seizure under a warrant of execution in the event of non-payment

Belastingdienst has special authorization when collecting the taxes. For instance, it may seize a tax subject’s property if the tax subject fails to make payment after a writ of execution.
In many cases, Belastingdienst will then seize a vehicle.

Logistic processing by DRZ

Belastingdienst notifies DRZ of any vehicle seized. DRZ then ensures that the vehicle is picked up. Pending a decision by Belastingdienst, the vehicle is garaged at the Soesterberg location.
There, DRZ determines the value of the vehicle. This valuation is necessary in order to correctly estimate the fair proceeds from any sale of the vehicle.
DRZ returns the vehicle to the tax subject on behalf of Belastingdienst if the tax subject pays the tax debt within the time limit set after all. If the tax subject fails to make payment in the end, DRZ will sell the vehicle and transfer the proceeds to Belastingdienst.

More information: Belastingdienst