I cannot pay my Dutch tax bill: what can I do?

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Netherlands Tax Administration, Belastingdienst
Netherlands Tax Administration, Belastingdienst

Are you unable to pay your taxes on time? Then the amount you have to pay could rise even further. So, take action right away. Notify the Netherlands Tax Administration. You might get a delay of payment. Or a tax payment plan or a remission. Read which conditions you have to meet.

Do you have more debts?

If you have more debts, you may be able to enter into a restructuring agreement (saneringsakoord). This means you agree with your creditors that you will only pay part of your debts. Read more about this on Belastingdienst.nl (in Dutch).

Request a delay of payment for up to 4 months

You can use the Tax Information Line to request a payment delay for a maximum of 4 months. You have to meet certain requirements:

  • the total amount due does not exceed €20,000. This limit does not include a tax debt for which you have been granted a deferral of payment by objection or appeal.
  • you have not received a final demand and notice regarding your tax debt.
  • you have always filed a timely, correct and complete tax return for the tax(es) for which you wish to defer payment.
  • you have not been granted a delay for this or any other assessments on account of payment problems or an expected tax refund.
  • This is not a provisional assessment which you may pay in instalments: income tax, healthcare insurance contributions, or corporation tax.

Make sure you keep your citizen service number at hand, as well as your user name for the entrepreneurs’ login. This will help to speed up the process on the phone. If your request is approved, you will receive written confirmation within 10 days.

Request a tax payment plan

Do you not meet the conditions for the 4 month delay? Or do you need more time to pay? You may still be eligible for a payment plan for entrepreneurs. You will have to prove that you will be able to pay the entire tax amount due, for instance by providing:

  • a loan guarantee from a bank.
  • a right of pledge.
  • a mortgage.

A payment arrangement lasts for a maximum of 12 months. This period applies from the date the Tax Administration approves the deferral.

You can submit your request for a delayed payment using the form Verzoek betalingsregeling en uitstel van betaling van belasting en/of premie voor ondernemingen (request for payment schedule and delayed payment of taxes and/or contributions for businesses – in Dutch). You can fill out this form on your computer. You then print, sign, and return it by post.

Delayed payment due to special circumstances

Are you temporarily unable to pay due to special circumstances? For example, because a major customer is bankrupt. Or because you are seriously ill or your animals have been culled. And can will be able to pay later?Then you can sometimes get a delay of payment from the Tax Administration. This can be for a period longer than 12 months.

Your business must be financially. You must have an expert testify to this. For example, an accountant, a consultant or a trade association. This expert must also declare that:

  • your business is experiencing payment problems.
  • these payment problems are temporary.
  • the payment problems will be resolved before a certain date.

Request a tax remission

You can request a full or partial remission of your duty to pay back taxes when you are unable to pay. You can request a remission with the form Verzoek kwijtschelding van belasting en/of premie voor ondernemingen (in Dutch). Remission of payment is subject to several conditions. One of these conditions is that you reach an agreement with all your debtors on partial repayment in return for remission.

Offset VAT refund with payroll tax

Do you have to pay payroll tax? And and are due to receive a VAT refund during the same period? You can ask the Tax Administration to offset your payroll tax with the VAT refund. You can use the form Verzoek Loonheffingen Verrekening met teruggaaf btw (in Dutch) for this. If you are eligible for the offset, you will receive an automatic delay of payment for the payroll tax.

What happens if you do not pay?

If you do not pay your taxes, or if you pay too late, you always pay more. Interest on the unpaid amount will be added to your tax debt. And sometimes extra costs as well.

If you do not pay your tax bill in time, the Tax Administration will take measures to collect the due amount from you. This starts with sending a reminder, and can culminate in impounding your property or bank balance. You will be charged for the costs of these measures. You may also be charged an administrative fine.

Questions relating to this article?

Please contact the Netherlands Tax Administration, Belastingdienst