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Netherlands: Deferral of tax payments for three months, relief related to coronavirus (COVID-19)

Netherlands: Deferral of tax payments for three months

The Deputy Minister of Finance on 19 March 2020 informed the Lower House that every business that is facing financial difficulties as a result of the coronavirus (COVID-19) crisis will be eligible for a deferral of payment with regard to their tax debts (payments of tax).

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Taxpayers need to submit a written request for the deferral of tax payments to:

Dutch Tax and Customs Administration

P.O. Box 100 6400 AC Heerlen (Belastingdienst, Postbus 100, 6400 AC Heerlen).

As soon as the business has filed the request, the Dutch tax authorities will hold off on collecting corporate income tax, payroll tax, value added tax (VAT), and individual (personal) income tax. The tax collection deferral will apply, in principle and automatically, for a period of three months. 
 

Deferral of more than three months

Additional information is required for requests of tax deferrals for periods of longer than three months (according to the website of the Dutch tax administration, the additional information may be a statement from an “expert” third party) in order to assess whether the financial difficulties are mainly caused by the coronavirus crisis. Businesses can use the first three months of tax deferral to provide this information.

The government is currently considering what information will be necessary and how this can be provided as simply as possible.  This aim is to limit the administrative burden for businesses as much as possible.
 

Read a March 2020 report prepared by the KPMG member firm in the Netherlands

For a report of other COVID-19-related tax relief from the Dutch government, read TaxNewsFlash

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