On 28 June 2021, the Tax Authority made an announcement that the submission deadline is postponed until 30 June 2021 for loss-making non-resident companies in the European Economic Area (EEA) to claim a refund for tax withheld on certain income, including profit distributions (dividends) and capital gains. Under the standard rules, refund claims must be made within three months after the end of the fiscal year using form No. 2780-SD. This extension applies for companies with fiscal years ending in 2020, as well as those ending up to 31 March 2021. For the years ended as of 1 April 2021, the standard three-month deadline applies by using form No. 2780-SD.
Netherlands extends tax payment deadline on request
World Tax Brief: July 2021
Related Posts

France tables Pillar Two safe harbours, CbC reporting relief
The French government tabled Amendment I-3734 to the 2027 Finance Bill (Projet de loi de finances pour 2027, No. 3210)
Read More
France issues guidance on eligible investment structures, rejecting SARLs
France's General Directorate of Public Finances (DGFiP) published the administrative ruling (rescrit)
Read More
France issues guidance on e-reporting of transaction, payment data
France's tax authorities released the administrative guidance on 30 September 2026, following the entry into force of
Read More
France: National Assembly publishes draft Finance Bill 2027
France's National Assembly published the draft Finance Bill for 2027 on 1 October 2026, outlining the government's plan
Read More
France clarifies e-invoicing rules for press intermediaries
France's tax authorities issued ruling No. BOI-RES-TVA-000275 on 23 September 2026, confirming that intermediary
Read More
France: ANIA condemns sugar levy on sweetened drinks, ultra-processed foods
The French food industry association, Association Nationale des Industries Alimentaires (ANIA) has condemned a proposal
Read More