In our earlier reports on obtaining a deferral of payment, we stated that a statement from a third party expert must be submitted to the Dutch Tax Authorities. This condition has now been further relaxed. In case of a postponement for a period of three months, this third party expert’s report is no longer required. From the moment an entrepreneur reports to the Tax Authorities (including a reason), the collection of his tax debts for income tax, corporation tax, VAT/turnover tax and wage tax will be stopped immediately.
For postponements longer than three months, additional information is required to assess whether the financial problems have mainly been caused by the corona crisis. The Cabinet is now investigating what information is required and how it can be provided as simply as possible.
As with the other measures announced, many uncertainties remain. We expect the Cabinet will provide further clarifications in the near future and we will keep you informed.