The Dutch government has announced several emergency measures to
support companies affected by the outbreak of COVID-19. For our
clients, the most important measures are related to tax and wage
costs and will apply for a minimum of three months.
Deferral of tax payments and reduction of fines
The Dutch tax authority implemented a less strict policy for
requests related to deferral of tax payments and fines for
non-filing or late filing of tax returns. The measures are aimed to
help companies safeguard their cashflow position.
Companies financially impacted by COVID-19 can obtain deferral
of payment of income tax, corporate income tax, wage tax and/or
value added tax. They also no longer need to include the required
'third-party expert statement', instead a short statement
explaining how COVID-19 impacted their business. The Dutch tax
authorities will postpone collecting payment immediately for a
period of three months and assessments will take place at a
