Entrepreneurs with temporary payment problems can receive support by easing payment arrangements at the tax authorities. During corona, these regulations were relaxed and will remain so. State Secretary Marnix van Rij (Fiscality and Tax Authorities) announced this. The relaxations are mainly intended to offer smaller companies customization.
“Together with the Tax and Customs Administration, we are working on possibilities to help entrepreneurs and private individuals more with customization if necessary. The central point here is that we only use forced recovery as a last resort. We prevent taxpayers from getting into payment problems and that entrepreneurs and private individuals do not feel a barrier to report when they are unable to pay a tax bill,” says Van Rij.
In addition to extending the schemes, the Tax and Customs Administration can from now on also waive the 100 percent certainty requirement for entrepreneurs. This means that entrepreneurs must, for example, issue a bank guarantee or mortgage in order to be granted a postponement. This easing can make life easier for small businesses, as they are not always able to provide security, but they do have temporary financial difficulties.
From 1 October it is also possible to request a payment arrangement if a short deferment has already been granted for a tax debt. This should prevent people from getting or staying in debt. The threshold for businesses to request a deferral of payment in special circumstances will also be lowered.