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Dutch Government Extends Installment Period for Payment of Deferred Tax and Provides Relief in Relation to DAC6 Reporting Deferral

02 October 2020

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Approved Changes

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Netherlands

On 30 September 2020, the Dutch government extended the period for the repayment of deferred tax debts in installments that was provided as part of extended support in response to the ongoing effects of the COVID-19 pandemic. As previously reported, businesses could apply until 1 October 2020 to defer tax payment, with such deferral to end by 1 January 2021 at the latest. Previously, businesses were allowed to pay the deferred tax in installments in up to 24 months but are now allowed to pay installments in up to 36 months. Further, the initial date to begin installment payments has...