Corona crisis: tax payment extension and repayments

This information is provided by

Tax and Customs Administration, Belastingdienst

The Dutch Tax and Customs Administration grants temporary special payment extensions to entrepreneurs, to help them cope with the corona crisis. Read how to apply. And see what options are available for saving money, or to get payment extensions from other government organisations or banks.

Tax payment extension at the Dutch Tax and Customs Administration

You can apply for a special tax payment extension (in Dutch) for most taxes. The extension will be valid until and including 31 January 2022.

Depending on your situation, this is how you get the extension:

  • You were granted a special extension of payment earlier and you have not yet paid your tax debt in full.
    You will now automatically be granted another special payment extension. You do not have to apply for it again.
  • You did not apply for a special payment extension before or have already paid your tax debt in full.
    You can apply for a new special payment extension (in Dutch).
On the Tax and Customs Administration website, you will find more information (in Dutch) on the special payment extension.

Paying your tax dues after the special extension

Businesses will have 60 months in which to pay the taxes they were granted the extension for, starting (at the latest) on 1 October 2022. The taxes that you have not yet paid jointly form your tax debt. The Dutch Tax and Customs Administration can offer you a payment arrangement. The low rate of recovery interest will remain at almost zero (0.01%) for another 6 months.

You can find more information on the website of the Tax Administration (in Dutch).

Paying assessments dated 1 February 2022 or later

From 1 February 2022, you will have to pay your assessments on time again. That is to say: assessments dated on or after 1 Febrary 2022 have to be paid on time.

Decrease provisional assessment

If 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 assessment

Read 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.

Unblocking the g-account

Read on Belastingdienst.nl how to unblock the g-account (in Dutch).

Postpone your payments

Banks

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 postponement

Ask your bank what the arrangements and options are.

Mortgage repayments

Your 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 a longer period (for instance, over the entire mortgage period, or over a period of a few years). Discuss your options with your bank. You can make your request until and including 31 December 2021.

Microcredit

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.

Request a postponement

Contact Qredits to apply for postponement.

Sector organisations

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.

Questions relating to this article?

Please contact the Tax and Customs Administration, Belastingdienst

This information is provided by

Tax and Customs Administration, Belastingdienst