End of special deferment of payment of tax liabilities regime

End of special deferment of payment of tax liabilities regime

5 October, 2021

A number of tax support measures introduced in response to the coronavirus crisis are set to end on 1 October 2021. One of these measures is the special deferment of payment of tax liabilities regime. This means that all tax liabilities will have to be paid on time again with effect from 1 October 2021.

General payment arrangement offered by the Dutch Tax and Customs Administration

The Dutch Tax and Customs Administration is offering a general payment arrangement for the tax liabilities accrued during the deferral period. This payment arrangement will enable you to pay your tax liabilities over five years, starting on 1 October 2022. The tax liabilities will be for the taxes for which you had been granted a special deferment up to and including the last day of the special deferment regime. The Dutch Tax and Customs Administration will write to you informing you of the specifics of this arrangement.

Conditions of the general payment arrangement offered by the Dutch Tax and Customs Administration

To be able to utilise the general payment arrangement, you will be expected to meet one condition. You must have paid all tax liabilities incurred after the special deferment regime ends on time. We advise you to ascertain whether or not you have any additional arrears with the Dutch Tax and Customs Administration before 1 October 2021. If this is the case, you will be able to put further measures in place before 1 October 2021 and, by doing, this ensure that you are able to utilise the general payment arrangement.

The possibility of an additional deferment of payment

If it is still difficult for you to pay your tax liabilities on time after 1 October 2021, you will be able to discuss the possibility of an additional deferment and/or an alternative payment arrangement with the Dutch Tax and Customs Administration. It is anticipated that the Dutch Tax and Customs Administration will attach additional conditions to any such additional deferment and/or alternative payment arrangement.

Questions about your specific situation?

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