Kralendijk – Are you an entrepreneur and does your business have payment problems due to the corona crisis? Then it is still possible up to and including the 30^th of September, 2021 to request for or extend special deferral of payment. The (caretaker) government has decided that if you use the special deferral of payment, you do not need to pay the tax bill due until the 1^st of October, 2022. You will have 60 months to do this. You must, however, meet your new payment obligations in time again as of the 1^st of October, 2021.

As of 1^st of October, 2021: meet your new payment obligations

You must pay all tax returns which you file on or after the 1^st of October, 2021 in time again.

Earlier we reported that you should meet your new payment obligations as of the 1^st of July, 2021. The (caretaker) government has now decided to give entrepreneurs more time for this.

Does your special deferral expire before the 1^st of October, 2021 and you do not request extension?

Then you must file and pay tax returns in time again before the 1^st of October, 2021.

Have you not paid all tax bills in time since the expiration of your special deferral?

Then you should still do this before the 1^st of October, 2021. If you are unable to do so, you must request extension of your special deferral as soon as possible.

As of the 1st of October, 2022: pay unpaid amounts due

You will start paying amounts due for taxes which you have not paid during your special deferral on the 1^st of October, 2022. You will have from the 1^st of October, 2022 until the 1^st of October, 2027 to effect these payments. You will then monthly pay us a fixed amount for a period of 60 months. If you wish to accelerate payment, this is of course also possible.

Earlier we reported that you should start paying these amounts due from the 1^st of October, 2021 until the 1^st of October, 2024, in 36 months. The (caretaker) government has, however, decided to give entrepreneurs more time for these payments.

Interest on overdue tax payments

If you do not pay a tax return in time, you normally pay 6% interest on overdue tax payments as of the moment that the payment deadline has expired. We understand that many entrepreneurs will still be facing financially challenging times in the period ahead. The rate of the interest on overdue tax payments has therefore been reduced to 0.0% up to and including the 31^st of December, 2021.

After that date, the interest on overdue tax payments will return to its old level step by step. On the 1^st of January, 2022, the rate of the interest on overdue tax payments will be set at 2%, on the 1^st of January, 2023 at 3% and on the 1^st of January, 2024 at 6%.

These temporary reductions only apply to tax debts which have been granted special deferral.

Other tax measures due to corona

Apart from the special deferral of payment, we have taken more measures to help businesses and citizens in times of the corona crisis. Many of them will be extended, some will not. More information is available on www.belastingdienst-cn.nl/

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