To help businesses and employers amid COVID-19 pandemic, the Dutch Tax and Customs Administration (Belastingdienst) has implemented a number of tax measures.
Tax payment extension income tax, VAT, vpb and payroll tax: Taxpayers can apply for a payment extension of 3 months for income tax, corporate tax, payroll tax, and turnover tax (VAT) assessements at once, by filling out a special online form (in Dutch).
Early loss deduction for corporate tax 2020: Normally, filing the corporate tax return 2020 would be a business’ first opportunity to deduct its 2020 losses from its 2019 profits, providing it had already received the final assessment for 2019. To help businesses build a corona reserve, the Tax Administration will allow businesses to deduct losses from their 2019 profits sooner. The corona reserve cannot be higher than the 2019 profits.
Other tax payment extensions: Taxpayers can now 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.
Fines: Taxpayers will not have to pay any fines for late payment.
Interest rates decreased: The normal collection interest rate for paying after the payment term has passed has been decreased temporarily to nearly 0%. This applies to all tax debts. The tax interest rate will also temporarily be set to the lowest possible percentage for all entrepreneurs.
Reporting duty extended: The obligation for employers under the new Balance Employment Market Act, to report permanent employees’ employment contracts before 1 April 2020, has been extended to 1 July 2020.
VAT low tariff for online sports lessons: Many workouts and sports lessons are currently being given via online platforms. Until June 2020, the VAT on these online sports lessons will be charged with the low tariff of 9%.
No VAT on lending personnel and donations of medical equipment or devices: Businesses that donate medical equipment or devices to medical care providers will be exempt from paying VAT over these donations. No VAT will be charged on lending care personnel to hospitals, GP’s and care institutions.
Tourist tax extension: Tourist accommodation, like a hotel, B&B, or campsite, entrepreneur can request an extension of the municipal tourist tax.
Regional Water Authority tax: Most Regional Water Authorities allow applying for a temporary extension of payment.
Energy tax and Sustainable Energy Surcharge (ODE): energy suppliers can decide to grant businesses an extension on their monthly payments of energy tax and Sustainable Energy Surcharge (ODE) for the months April, May and June 2020.
