Duration of eased-up delinquent tax forbearance policy is extended

The Junior Finance Ministers in a joint letter to the Lower House of the Dutch Parliament have announced that the Tax and Customs Administration’s eased-up forbearance policy for delinquent taxes has been given an extra breather, until the first of January 2021.The expiry date had originally been set at the first of October 2020, resulting in forbearance ending by the current year-end at the very latest. The newly announced extension has enabled business owners by virtue of the eased-up policy until the first of January 2021 to file their (repeat or brand-new) applications for deferral of payment of delinquent taxes. Their compliance with the specifics of the policy decision will render them eligible for the 36-month tax repayment scheme once the term of forbearance has expired.

Dutch version: Versoepeld uitstelbeleid belastingschulden verlengd tot 1 januari 2021