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Requesting special postponement during a corona crisis

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How does that work exactly?

Is your company facing liquidity problems due to the corona crisis and is it difficult to pay the tax due? You can apply for a special deferral of payment, for a longer period than usual.

insolvency report

How does it work exactly?

As an entrepreneur, you can request a special deferral of payment for all tax assessments. applications. All requests that were submitted before 1 September on the basis of the consequences of the corona crisis fall under the relaxed regulation. Every entrepreneur who applies for a postponement due to the corona crisis will automatically be granted a three-month postponement of payment. This also applies to new assessments imposed during those three months, provided these are the same taxes and the tax liabilities are covered by this arrangement. 

If you want to apply for a deferral for a longer period than three months, the intention is that as much money as possible remains in your company. For this, you must declare that you will not be paying out any dividends or bonuses, or purchasing your own shares.

This relaxed deferral policy applies at least until June 19, 2020. Any default penalties for not paying on time do not have to be paid and refunds are not required until September 1.

For which taxes does this possibility apply?

You can special deferral of payment applications for the following assessments:

  • payroll taxes;
  • sales tax;
  • income tax/national insurance contributions;
  • income-related contribution under the Healthcare Insurance Act (Zorgverzekeringswet);
  • corporate tax;
  • gambling tax;
  • insurance tax;
  • landlord levy;
  • environmental taxes (energy tax and storage for sustainable energy and climate transition (ODE), coal tax, waste tax, tax on tap water);
  • excise duties and consumption taxes on non-alcoholic beverages;
  • and comparable taxes in the Caribbean Netherlands.

Notification of inability to pay not required

It is temporarily not necessary to also file a notification of incapacity to pay if you have requested a postponement of payment due to the corona crisis. It applies to periods that have already expired and to future periods, as from February 2020.

Need help applying for a deferment?

You can make a report yourselfbut do you have questions or need help, please contact us. We can advise and help you.

More information

Niek Pilgram
Niek Pilgram

tax advisor
+31 (0)35 628 57 53
niek@habermehl.tax

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