meijburg.com (18.03.2020)

As previously announced, the Dutch tax authorities will, upon request, grant a business that has been or will be confronted with liquidity problems as a result of the corona crisis, deferral of payment for any VAT, personal income tax, payroll and corporate income tax payable. As soon as the request is received, the Dutch tax authorities will immediately put the tax collection measures on hold. The required statement from an expert third party can be sent later, but – according to the website of the Dutch tax authorities at the time of writing – a four-week deadline will apply. Individual assessment of the request will take place at a later date. What should be included in the expert third party statement will be announced later. The government wants to temporarily defer the payment of energy tax and/or the surcharge for sustainable energy (Opslag Duurzame Energie; ODE) for companies in the second, third and fourth tax brackets. It is still investigating how this can be achieved.