On 19 September 2022, the Netherlands published Decree no. 2022-219271 in the Official Gazette. Among other things, the Decree provides for the formal implementation of Extended Payment Terms for COVID Tax Debts for Qualifying Taxpayers. As previously reported, this includes that the repayment of deferred "corona" tax debts from 1 October 2022 is extended from a period of up to five years (60 months) to a period of up to seven years (84 months) for qualifying taxpayers. The Decree also provides the option for repayment in quarterly installments instead of monthly installments, as well as the option for a one-off...