Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Early warning experiment WGS1
- Publication category
- Other algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
General information
Theme
Begin date
End date
Contact information
Link to publication website
Link to source registration
Responsible use
Goal and impact
The Tax and Customs Administration and Benefits Service are working together with 10 municipalities to get people with payment arrears and possible (imminent) problematic debt in sight earlier and help them to prevent payment arrears from rising further. It is a two-year experiment.
The experiment involves information sharing (subject to conditions) on the basis of the Wgs. The aim of the experiment is to reach citizens with (imminent) problematic debts who were previously not in the picture of the municipality and make a help offer. The experiment examines whether signals of payment arrears are a good indication of (imminent) problematic debts.
To implement the experiment, the algorithm Experiment Early Signalling WGS1 will be used to make appropriate selections of arrears that meet the criteria. Municipalities have a maximum number of signals they can process, therefore a random selection takes place in the final phase of the algorithm. The algorithm for the Experiment Early Signalling WGS1 ensures the selection of people in arrears from a certain amount after a reminder has been sent. They live in one of the 10 participating municipalities. These people are first offered help by the Tax Administration or Benefits Agency and if that offer of help is ineffective, their data can be shared with their municipality for further assistance.
The algorithm concerns the implementation of the ministerial regulation drawn up for this experiment under the Wgs. The link to this regulation:
https://zoek.officielebekendmakingen.nl/stcrt-2025-17636.html
Considerations
This algorithm is necessary to conduct this experiment properly. In this way, the right citizens can be selected in a targeted manner.
The Experiment Early Signalling WGS1 is important for citizens and entrepreneurs (natural persons) because with a timely offer of help, potentially (threatening) problematic debts can be solved and debt assistance can be prevented.
The algorithm allows us to select people who are in arrears and have an outstanding reminder without a payment arrangement, raising concerns that the arrears may lead to problematic debts.
A ministerial regulation has been drawn up for the experiment (see reference).
This algorithm was drafted within the frameworks of Early Warning. These frameworks are taken from the Municipal Debt Relief Act.
Human intervention
The operation of the algorithm does not involve human intervention when it comes to selecting whether or not a citizen is included in this experiment. The algorithm assesses whether a late payment is included in the selection based on predefined objective selection rules. There are no legal consequences attached to this for the citizen. The selection only leads to a non-binding offer of help. First from the Tax Administration or Benefits Agency and then from the municipality where the citizen lives. The offer of help is made by the Tax Office and Benefits Department by sending a letter and calling the citizen. If the citizen does not wish to make use of the offer of assistance and/or does not want data to be provided to the municipality in this context, the citizen can indicate this.
Risk management
The General Administrative Law Act (Awb) requires the government's actions to be transparent and lawful. The Tax Administration observes the general principles of good governance when applying and developing algorithms.
The algorithm uses data collected under various tax laws. As required by the AVG, no more data is used than necessary. No special personal data is used under Article 9 AVG.
The selection rules are reviewed periodically and adjusted if necessary to remain compliant with laws and regulations.
Project staff follow the national AI training.
Citizens can submit inspection or correction requests through the regular AVG channels of the Tax and Customs Administration and Benefits Agency.
Legal basis
- Applicable law and URL
Ministerial regulation under SZW's Municipal Debt Relief Act.
From article 2.5 of the ministerial regulation follows the legal obligation (article 6 paragraph 1 sub f AVG) for the Tax and Customs Administration and Benefits Agency to provide the data.
The municipality receives the data for the implementation of article 3 paragraph 1 sub b of the Municipal Debt Assistance Act.
https://zoek.officielebekendmakingen.nl/stcrt-2025-17636.html
Links to legal bases
Elaboration on impact assessments
- Privacy and AVG
The use of data should be assessed against the General Data Protection Regulation (AVG). Reviewing personal data reveals any privacy risks and allows appropriate measures to be taken.
The AVG prescribes that no more data should be used than necessary. This is called data minimisation. The Tax Authority regularly examines whether the data used are still necessary and may therefore be used.
The AVG compliance document has been drafted. AVG risks have been worked out and recommendations followed up with measures.
- Equality and non-discrimination
The algorithm is assessed in line with applicable non-discrimination principles for direct and indirect discrimination. Processing as little personal data as possible reduces the risk of direct discrimination. Employees involved in algorithm development and management receive training on data protection and bias.
Operations
Data
The following personal data will be provided to the municipality where the citizen lives (unless the citizen has indicated not to want this):
- a. the citizen's name;
- b. the citizen's citizen service number;
- c. the citizen's date of birth;
- d. contact details consisting of the citizen's telephone number and address; and
- e. tax or allowance type and the amount of arrears.
Links to data sources
- Municipality: to determine whether a person resides in one of the 10 participating municipalities: Basisregistratie Personen (BRP)
- The amount of payment arrears from the early signal of taxes or surcharges: means, amount and status.: Belastingdienst
- Opt-out registration, where someone has indicated that they do not want their data to be shared with municipalities.: Belastingdienst
- Availability of a phone number.: Belastingdienst en Dienst Toeslagen
Technical design
The algorithm consists of selection rules drawn up by content experts based on laws, regulations and expertise.
Based on the selection rules, the algorithm assesses whether the arrears are included in the selection or not. The algorithm is not self-learning. This means that the algorithm does not develop itself during its use.
The algorithm selects payment arrears that meet the criteria set out in the ministerial regulation, including: the citizen lives in one of the ten participating municipalities; for taxes, it concerns the resources sales tax, payroll tax and income tax; the threshold amount for taxes is 600 euros; for benefits, it concerns repayments of all types of benefits (rent benefit, childcare benefit, child-related budget and healthcare benefit); the threshold amount for benefits is 500 euros; a reminder has been sent and there is no payment arrangement. Citizens who are registered with the municipality because of an ongoing debt assistance programme and whose information is known to the Tax and Customs Administration are not included in the experiment. Citizens whose phone number is not known are also excluded. Citizens who are still in the assessment process for the settlement of the childcare allowance recovery operation are also not selected in this experiment.
A citizen with a maximum of one payment arrears will be included in the selection. If he indicates he does not want to participate in this experiment, he will not be included again in subsequent selections. Municipalities have a maximum number of signals they can process, which is why a random selection takes place in the final phase of the algorithm.
After the selection, citizens first receive a letter with information from the Tax Administration or Benefits Department and are contacted by telephone with an offer of help. Before data are provided to the municipality, a check takes place using the algorithm to see whether the arrears still meet the criteria. The arrears that no longer meet the criteria are removed from the selection. This concerns, for example, whether someone has moved house in the meantime or has since paid or agreed on a payment schedule, or whether the telephone number no longer works.
It is also checked whether someone has indicated by means of an opt-out form that no data may be shared with the municipality, or whether someone has indicated during the outbound call campaign that they do not want to participate; in these situations, no data will be provided to the municipality as part of the experiment.
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