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Netherlands: Tax payment deferrals, other relief measures supplemented (COVID-19)

Netherlands: Tax payment deferrals, other relief

A new policy statement (dated 22 April 2020 and effective 25 April 2020) from the Deputy Minister of Finance supplements prior policy statement-related tax approvals and relief measures in response to the coronavirus (COVID-19) pandemic.

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The measures in the most recently issued policy statement concern the deferral of tax payments, payment-default penalties, and notifications of an inability to pay. The new policy statement relief measures are effective retroactively as of 12 March 2020.


Deferral of payment for tax debts

The new policy statement provides that a special deferral of tax payment can be granted to businesses that are temporarily facing liquidity problems caused by exceptional circumstances beyond their control. As a result of the COVID-19 crisis, a number of temporary approvals have been provided for in this respect.

  • Deferral shorter than three months: Approval has been given for businesses to be granted a three-month deferral of almost all types of tax payments, upon request.
  • Deferral longer than three months: Requests for a deferral of payment of longer than three months can be granted for requests submitted in writing, and are subject to certain conditions. 
  • Other approvals: The policy statement also indicates that approvals for other types of deferrals do not preclude the granting of a special deferral of payment.


Payment default penalties

Businesses that are granted a special deferral of payment under the policy statement are not to be assessed with a default penalty (for the late payment of tax) during the period beginning 12 March 2020 through to the date when the granted tax payment deferral ends. 


Tax collection

The policy statement addresses the effect of the relief on various tax collection devices (including seizure of the taxpayer’s property) and concerning corporate directors’ liability when the legal entity is granted a deferral for its inability to pay.

Read an April 2020 report prepared by the KPMG member firm in the Netherlands

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