1. Special tax payment extensions
If you experience financial difficulties as an entrepreneur during this period, you can apply to the Tax Authorities for "special extension of payment" for the payment of your income tax, corporate tax, turnover tax and wage tax. This measure also applies to self-employed professionals and will in any case apply until 19th June, 2020. After the Tax Authorities has received your request, it will stop the collection and you will automatically receive three months' payment extension.
Collection is also suspended for assessments imposed by the Tax Authorities during those three months. Fines for not paying taxes on time do not have to be paid after applying for a postponement. For the first three months of payment extension, you do not have to submit a third party expert's report to the Tax Authorities (e.g. accountant or branch organisation). Would you like to apply for a postponement of payment for a period longer than three months? If, as an entrepreneur, you have a tax debt that is lower than € 20,000, you can obtain a longer postponement of payment by sending for example evidence showing that the turnover/reservations have decreased significantly compared to the previous months. Is your tax debt higher than € 20.000 Euros? In that case, the Tax Authorities will require a statement from a so-called third party expert or branch organisation.