In 2020 and 2021 the government took multiple measures to cushion the effects of the corona crisis. Many entrepreneurs made use of the special tax deferral. Some already paid back the debt, others started repaying the accrued tax debt in installments from Oct. 1, 2022, onwards. Companies struggling to meet this obligation can still use easing measures under certain conditions.
September 2022 came with several reliefs which will help business owners who are struggling to pay payment plan installments. Entrepreneurs who are (temporarily) unable to meet payment obligations may, under certain conditions, claim adjustments to the payment schedule, including, a quarterly payment, a payment break, or an extension of the payment schedule to a maximum of 7 years (84 months).
The payment break may even be requested in conjunction with the extension, if necessary. In addition, the payment pause may start on a date in the past, for example, Oct. 1, 2022, which eliminates late payments. The entrepreneur will then receive a modified arrangement with a new, higher installment amount from April 1, 2023, to Sept. 30, 2027. However, there must then be no arrears in the new payment obligations from April 1, 2022, unless a moratorium has been granted for this purpose. By allowing the payment break to start on Oct. 1, there are no arrears now and the business owner may also be eligible for other easing measures such as an extension of the payment schedule.
Business owners themselves must take action to take advantage of this. To do so, they must send a reasoned request to the Tax and Customs Administration and supply additional documents. More information can be found at Belastingdienst.nl/bijzonderuitstel.
Should entrepreneurs have, or expect in the long run to have, problems paying off their debts despite all the measures, they will be referred to the Chamber of Commerce (KvK) or to their own municipality for debt assistance. Note that even if a business is discontinued, the payment arrangement remains in effect. Even in that case, the corona debt must be repaid in full. Only in exceptional individual cases can the debt be (partially) acquitted.