To keep your business up and running, it may help if you can get a payment extension from your financer, or a longer period for paying your taxes. The Dutch Tax and Customs Administration, other government organisations and financing organisations such as banks and ROMs have measures in place to help you.
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Tax payment extension at the Dutch Tax and Customs Administration
Update 29 June 2021:
The government has decided to extend the period during which you can request a special tax payment extension from the Tax and Customs Administration until 1 October 2021. Here you can see (in Dutch) to which taxes this applies. Do make sure to keep filing your tax returns on time. There are several possible situations:
- you already applied for an extension of your special tax payment extension. You can request that to be extended until 1 October 2021;
- you applied for, and received, a special tax payment extension. Your extension is for an amount below €20,000. You can request for a longer extension, but you will need to be able to demonstrate that the payment problems were caused by corona virus. Read more (in Dutch).
- you had not applied for a special tax payment extension yet. We recommend that you request the extension as soon as possible. You will then be given a 3-month extension of payment, until 1 October, 2021 at the latest. Click here to apply (in Dutch).
Request a tax payment extension for more than €20,000If you want to request the extra postponement for a total tax debt of over €20,000, you must send additional information to the Dutch Tax and Customs Administration. You provide information about the impact of the corona crisis on your company and enclose a statement from a third-party expert. A third-party expert is someone from outside your organisation who declares that you have payment problems of due to the corona crisis. Your tax advisor or accountant are examples of third-party experts.
Paying your taxes in instalments Businesses will have 36 months in which to pay the taxes they were granted the extension for, starting (at the latest) on 1 October 2021. On the Tax and Customs Administration website, you will find more information (in Dutch) on the special payment extension.
Request an extra payment extensionRead how to request the extra extension on Belastingdienst.nl (in Dutch).
Decrease provisional assessmentIf you pay a monthly provisional assessment for income or corporate tax, you can lower it if you expect less income in the near future. Are your earnings increasing again? Make sure that you change your provisional assessment. This prevents you from having to pay additional costs with your final assessment.
Decrease provisional assessmentRead on Belastingdienst.nl how you can change your provisional assessment (in Dutch).
Unblocking the g-account for payroll taxes and VAT
Companies that post, lend or second employees and use g-accounts, can ask the Dutch Tax and Customs Administration to have these accounts unlocked. Due to the corona crisis, the Dutch Tax and Customs Administration can also temporarily release amounts that are reserved for (additional) assessments of payroll taxes or VAT.
Postpone your payments
Do you have a business loan from the bank? Several banks grant their customers postponement of 6 months on loans of up to €2.5 million.
Request a postponementAsk your bank what the arrangements and options are.
Mortgage repaymentsYour bank can grant you a mortgage payment break of 6 months, which will unburden you both in interest and repayments. Normally, you would have to catch up the repayments before 31 December 2021. Given the exceptional circumstances, it will be made possible for you to spread the eventual repayments over alonger period (for instance, over the entire mortgage period, or over a period of a few years). Discuss your options with your bank.
Qredits provides microcredits to small businesses and self-employed professionals. Entrepreneurs who have a loan will receive a 6 month repayment extension for their loan. Qredits also reduces interest to 2% over this period.
Are you a member of a sector organisation? Several sector organisations have prepared templates for requests for extensions of payment for rent, loans and other financial obligations. Or they offer advice and help to businesses that encounter difficulties when asking for payment extensions. Contact your sector organisations to find out how they can help you.
Call the Tax Information Line
Since the information on the tax options offered to entrepreneurs during the coronavirus crisis is mostly only available in Dutch, it would be wise to consult the Tax Information Line if Dutch isn't your primary language. The number for resident entrepreneurs is +31 (0)800 0543; non-residents can call +31(0)55 538 53 85.
It is also a good idea to ask someone - your accountant, for instance - to help you.