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Netherlands Extends Tax Payment Deferral for COVID-19

02 July 2021

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Approved Changes

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Netherlands

The Dutch government has published a letter to parliament on the reassessment of the COVID-19 support package for the third quarter of 2021, and the intention to terminate the support package in the fourth quarter. One of the key changes for businesses is an extension of the tax payment deferral option from 1 July 2021 to 1 October 2021. According to updated guidance, applications for deferment or extensions may be made up to 30 September 2021. With respect to returns due after this date, standard tax payment requirements apply. The repayment of deferred taxes begins on 1 October 2022 (unchanged),...