The Dutch Tax and Customs Administration has implemented a number of measures to help businesses and employers with payment difficulties due to the corona crisis, and to avoid extra costs. This page lists measures for businesses in general and employers in particular, and gives information on the Customs measures for entrepreneurs during the corona crisis.
On this page
Payment extension for several taxes extended
The Tax and Customs Administration has extended the special tax payment extensions until 1 October 2021. Read more.
You can also apply for payment extension of several other taxes and duties: excise duty, landlord levy, environmental taxes, insurance premium tax, and betting and lottery tax. Contact the authority responsible for levying these taxes in your region to find out how to apply.
No tax on TOGS, TVL, or TONK
No tax will be levied on the funds you have received under the schemes Reimbursement for businesses affected by the corona measures (TOGS), Reimbursement for Fixed Costs SMEs (TVL), or Temporary support for essential costs (TONK).
NOW scheme is taxed
Have you applied for the Temporary Emergency Bridging Measure for Sustained Employment (NOW) scheme? You will have to pay tax over this.
No VAT on face masksYou do not have to pay VAT on the supply of face masks until 30 June 2021. If you sell face masks, you may continue to deduct input tax. The government takes this measure to make face masks more cheaply available. Read more (in Dutch) on the Tax Administration website.
VAT rules eased to help the care sector
Businesses that second care personnel or donate medical equipment or devices will not have to deal with the usual VAT rules concerning these actions. This will ease the administrative and financial burden in the care sector.
Read more (in Dutch) on the Tax Administration website.
No VAT on corona vaccines, vaccinations, or self-testing kitsUntil 30 September 2021, the VAT rate for EMA-approved corona vaccines, vaccinations, and corona self-testing kits is 0%. Read more (in Dutch) on the Tax Administration website.
Hours criterion relaxed
Some tax deduction schemes such as private business ownership allowance, working partner's abatement and retirement reserve require a minimum number of 1,225 hours spent working in your company per year, or approximately 24 hours per week. The corona crisis may make it impossible for businesses to meet this criterion. For that reason, you are allowed to claim you have spent 24 hours a week on your business during the period 1 January - 1 July 2021, even if you have not.
Applying the hours criterion
You may apply this hours criterion relaxation in the 1st and 2nd quarter of 2021. For the 2nd half of 2021, the relaxation of the hour criterion will end. As of 1 July, you will again be assessed based on the actual hours you worked.
See the Dutch Tax Administration website (in Dutch).
Apply for a reduction of your provisionary assessment
Do you expect lower profits due to the coronavirus, and are you currently paying a provisionary assessment for income tax or corporate income tax? You can change your provisionary assessment. Go to the online portal for individuals: MijnBelastingdienst (in Dutch); to change a corporate tax provisionary assessment, go to the business portal: MijnBelastingdienst Zakelijk (in Dutch).
Lower tax interest rates
The tax collection interest rate and tax interest rate have temporarily been lowered.
Tax collection interest temporarily 0.01%
You must pay tax collection interest if you do not pay a tax assessment on time. The collection interest has been lowered from 4% to 0.01% until 31 December. Afterwards, it will be increased with 1% per year, until it reaches its former level. On 1 January 2024 it will be up to 4% again.
Tax interest for corporate income tax temporarily 4%
You pay tax interest for corporate income tax if the Tax and Customs Administration is unable to issue an assessment on time. For example, because you filed your company's tax return too late or for an incorrect amount. This interest has been reduced from 8% to 4% until 31 December.
Read more about the temporary reduction of collection interest and tax interest (in Dutch).
No tax on reimbursement for face masks
You may reimburse your employees for the costs of face masks free of tax. As face masks are mandatory in public transport, the costs are part of the travel allowance.
Measures to ensure low unemployment benefit premiums
The Tax Administration has extended the period during which employers can record permanent contracts, so that they avoid having to pay high unemployment benefit premiums under the Balance Employment-Market Act (Wab). Also, employers will not have to pay high unemployment benefit premiums for permanent staff who have worked more than 30% overtime in 2020 and 2021.
Payroll taxes and travel allowance rules eased
These rules have been temporarily eased:
- Payroll taxes for employees who live or work across the Belgian or German border; you may continue to levy Dutch payroll taxes for employees who work from home in Belgium or Germany;
- Travel allowances for employees who have to work from home; you may continue to reimburse travel costs, even if the employees work from home;
- Payroll tax administration: if you are unable to meet administrative payroll tax requirements due to corona restrictions, you may postpone these until 1 October 2021.
Extension of discretionary scope work-related cost scheme
The work-related cost scheme enables you to use part of the fiscal wages for tax-free allowances, benefits in kind, and provisions for your employees. The percentage you can use (the discretionary scope or ‘vrije ruimte’) is increased from 1.7% to 3% for wages of up to €400,000. For fiscal wages of over €400,000 the scope remains 1.2%. You can use the extension to award your employees a courtesy gift, or home working equipment. The extension applies for 2020 and 2021.
Customary salary for DGA’s loweredIf you are a director or major shareholder (DGA) in your company, you have to meet a so-called customary salary (‘gebruikelijk loon’), over which your company levies payroll taxes. For 2020 and 2021, you may lower your customary salary proportionate to your company’s turnover loss. This means you will have to levy less payroll tax. Read more about the 'gebruikelijk loon' rule relaxation (in Dutch) on the Dutch Tax and Customs Administration website.
See the Dutch Tax Administration website (in Dutch).
Customs and corona
Check the Corona - consequences for your customs affairs page regularly for updates.