The Dutch government has announced to extend the period during which taxpayer can request a special tax payment extension from the Tax and Customs Administration until 1 October 2021. There are several possible situations:
- You already applied for an extension of your special tax payment extension. You can request that to be extended until 1 October 2021;
- You applied for, and received, a special tax payment extension. Your extension is for an amount below €20,000. You can request for a longer extension, but you will need to be able to demonstrate that the payment problems were caused by corona virus.
- You had not applied for a special tax payment extension yet. Tax authority recommends that you should request the extension as soon as possible. You will then be given a 3-month extension of payment, until 1 October, 2021 at the latest. Apply here.
Request a tax payment extension for more than €20,000
If taxpayer wants to request the extra postponement for a total tax debt of over €20,000, taxpayer must send additional information to the Dutch Tax and Customs Administration. Taxpayer must provide information about the impact of the corona crisis on his/her company and enclose a statement from a third-party expert. A third-party expert is someone from outside of the organization who declares that the payment problems due to the corona crisis. Tax advisor or accountant is examples of third-party experts.
Paying your taxes in installments
Businesses will have 36 months in which to pay the taxes they were granted the extension for, starting (at the latest) on 1 October 2021. For more information see the Tax and Customs Administration website.
