The Dutch Tax and Customs Administration grants temporary special payment extensions to entrepreneurs, to help them cope with the corona crisis. Taxpayers can apply for a special tax payment extension for most taxes. The extension will be valid until and including 31 January 2022.
Depending on situation, this is how taxpayers can get the extension:
- Taxpayers are granted a special extension of payment earlier and he/she has not yet paid tax debt in full. He/she will now automatically be granted another special payment extension, do not have to apply for it again.
- Taxpayers did not apply for a special payment extension before or have already paid tax debt in full. Taxpayers can apply for a new special payment extension.
Paying 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 have not yet paid jointly form tax debt. The Dutch Tax and Customs Administration can offer a payment arrangement. The low rate of recovery interest will remain at almost zero (0.01%) for another 6 months and with the extension of the reduced interest rate; the rate will be reverted gradually to 1.0% from 1 July 2022, 2.0% from 1 January 2023, 3.0% from 1 July 2023, and 4.0% from 1 January 2024.
Paying assessments dated 1 February 2022 or later
From 1 February 2022, Taxpayers will have to pay your assessments on time again. That is to say: assessments dated on or after 1 February 2022 have to be paid on time.
