Not paying your Dutch corporate taxes on time will lead to paying more than you were originally due or even worse! The only correct action to take when you are unable to pay your Dutch taxes on time is to notify the Dutch tax authorities. The Dutch tax authorities may grant you a delay of payment, a tax payment plan or a (partial) remission.
Request a delay of payment
By calling the tax information line, +31 555 385 385, you can request to delay your payment for a maximum period of four months. To apply for this delay you will meet the following requirements:
- The total amount of the taxes due may not exceed € 20.000;
- There is no final demand and notice regarding the taxes due;
- The tax returns were always filed on time;
- You have not been granted any other delay of payment.
When the request is approved, the Dutch tax authorities will confirm this in writing within ten business days.
You can also request a delay of payment when a special circumstance occurs. When a special circumstance applies, fewer requirements will be applicable in order to get your request approved. An example of a special circumstance is when one of your major clients files for bankruptcy.
Request a payment plan
When a business cannot fulfil the requirements of the delay of payment, there is another delay request entrepreneurs can apply for. This is called a payment plan. For this plan, stricter rules apply. The entrepreneur must prove that the business is able to pay for the entire tax amount that is due. The entrepreneur can prove this by providing:
- A bank guarantee;
- A personal liability statement;
- A mortgage.
You can use this form to submit a request for delayed payment. Please note that the form is only available in Dutch. We can help you fill out the form and submit the request for you.
Request a (partial) remission
Full or partial remission of the paid taxes can be requested when a business has insufficient means to pay. The application form can be found here (Please note: The form is only available in Dutch.)
Remission is, of course, subject to strict conditions. The most important condition is that an agreement is reached with all other debtors on partial repayment in return for a remission of the other money indebted.
What if you don’t pay
Not paying or paying your taxes too late always end up in paying more. This is because all collecting costs and/or other additional costs will be added to the tax debt of the business.
If you don’t pay on time, the Dutch tax authorities will try to collect the taxes due. The Dutch tax authorities will always send a reminder to the business. Eventually, they can impound property or bank accounts. All costs made for taking these measures will be added to the amount due. On top of this, the business can get fined as well. The amount of the fine depends on the amount of the taxes due and what kind of taxes are due.
If you need any help regarding this subject, please don’t hesitate to contact us.
This guide is part of Corporate Support in our Launch Guide.