On 18 June 2020, a decree was published for the tax relief measures provided in Bonaire, Saint Eustatius, and Saba (the BES Islands or Caribbean Netherlands) in response to the COVID-19 pandemic. Subject to certain conditions, the measures include the possibility of tax payment deferral upon request for taxpayer unable to pay due to COVID-19, the reduction of interest from 6.0% to 0.0% on outstanding tax debts, and the waiver of penalties for payment default. The measures of the decree generally apply retroactively from 12 March 2020 and will expire on 1 October 2020.