Niederländische Covid-19 Steuermassnahmen

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Covid-19 is also having a far-reaching impact on the Dutch business community and the financial economic consequences are substantial. Therefore, the Dutch government has taken several emergency measures to support Dutch companies.

In summary the following instruments were implemented to support the economy.

Measures to Reduce Cash Out

• General/default deferral of payment for taxes for a 3 months period. Requests for a deferral of payment for more than 3 months can be requested.
• The deferral of tax payments will also apply for other business relevant taxes such as excise duties/energy taxes.
• As per 23 March 2020, the late payment interest for all tax debts has been reduced from 4.0% to 0.1% for a period of three months.
• There will be no late payment fines.
• Non-tax measure for wage costs subsidy.
  
  

Possible Cash Refund

• Provisional tax invoices that have already been paid and are expected to be too high can be reclaimed.
• Corporate taxpayers may consider – if the financial year 2020 results in a tax loss – to include a ‘Corona reserve’ in their calculation of the 2019 result for the expected 2020 loss. The tax paid for the financial year 2019 on provisional tax invoices can therefore be partly or fully refunded, as the 2019 result is reduced with the expected 2020 loss. With this, the tax payer may get back cash tax paid immediately, whereas ordinary rules would only allow to file a carry back request after the 2020 financial year.

Please do not hesitate to contact us if you are interested in more detailed information.

Mai 2020 | Autoren: Andreas Müller, Cagla Arslan, Christina Moser / Anne Jorritsma (JSA Tax Consultancy, Niederlande)

Ihr Team

Dr. Samuel Bussmann
Tax Partner

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Dr. Walter Frei
Legal & Tax Partner

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Thomas Linder
Tax Partner

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Andreas Müller
Tax Partner

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Christoph Rechsteiner
Tax Partner

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Roland Reding
Tax Partner

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Karl Fässler
Tax Counsel

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Beat Stump
IP Counsel | Patentanwalt

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Cagla Arslan
Tax Consultant

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Dr. Daniela Arth
Tax Consultant

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Dr. Mira Bazlen
Tax Consultant

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Joel Bernhard
Junior Tax Consultant

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Fredrik Dekker
Tax Consultant

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Manuel Frei
Tax Consultant

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Claudio Jenni
Senior Tax Advisor

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Dr. Hagen Luckhaupt
Senior Tax Advisor

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Christina Sertbas
Tax Advisor

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Beate Reithofer
Tax Consultant

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Tatiana Rhyn
Tax Consultant

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Raphael Schilliger
Junior Tax Consultant

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Christina Stocker
Senior Tax Advisor

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