Deferment of tax payment

Additional guidance on deferment longer than three months

On April 22, additional guidance was provided on the deferment of tax payments. Deferment of payment for three months was already granted automatically if it is induced by the corona crisis. For deferment longer than three months, additional information has to be provided. Further guidance has been provided on the required additional information. The deferment for a longer period can be requested initially or within the 3 month period of the initial deferment request.

Conditions

The following five conditions apply to this approval:

  1. The longer period is prompted by the existing payment issues;
  2. these payment issues were mainly caused by the corona crisis;
  3. the tax return is filed for the respective tax liability for which the deferment is requested;
  4. the requested deferment relates to an eligible tax;
  5. if the total tax liability at the time of receipt of the request for deferment is equal to or exceeds € 20,000, a report from a third-party expert is required.
Any deferment of payment granted is temporary and will be withdrawn as soon as circumstances permit. During the deferment, interim repayments may be requested by the Dutch tax authorities if your financial position would allow it.
Before withdrawing the deferment, the Dutch tax authorities will give the entrepreneur the opportunity to conclude an appropriate payment arrangement that is not bound by a maximum term or other requirements set in the regular deferment policy.

Third-party expert report

The third-party expert report should contain at least the following:

  • A statement that it is likely that there will be actual payment problems at the time of the request for deferment or expected to occur shortly thereafter.
    The term "short term" includes the period in which the current Government restrictions are in effect (e.g. the closure of the bars and restaurants);
  • a statement indicating the plausibility that these payment issues were mainly caused by the corona crisis;
  • A liquidity forecast that the third expert considers plausible. This forecast is based on the facts and circumstances known at the time of submitting the request for deferment of payment.
In the notes to the statement, the third-party expert indicates which documents or data have been provided by the entrepreneur. A so-called assurance statement (assuranceverklaring) is not required.

Contact our Corona Crisis Team »
28 April 2020