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Factsheet for measure NL-2020-12/762 Updated – measures in Netherlands

Right to delay tax payments for entrepreneurs

Versoepeling uitstel van betaling belasting en verlaging boetes

Country Netherlands , applies nationwide
Time period Temporary, 17 March 2020 – 31 March 2022
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Amber van der Graaf (Panteia)
Measure added 21 April 2020 (updated 20 June 2022)

Background information

This measure was proposed by the Ministry of Finance and the Dutch Tax Authority. It has been introduced as an emergency measure specifically to combat or cushion the effects of the COVID-19 crisis. The aim is to improve liquidity of the enterprises and self-employed. The ultimate aim is to keep the economy functioning (including the financial flow) until the pandemic is under control. This was part of the package of emergency measures to deal with COVID-19.

Content of measure

The Dutch Tax Authority is allowing businesses and self-employed people to apply for a delay of their income tax payments for 3 months. It is also possible to request a change in your tax liability in anticipation of lower income (this will still have to be corrected at the end of the year). This applies to: income tax, income-related contribution to the health insurance, corporation tax, sales tax (VAT), insurance tax, gambling tax, landlord levy, environmental taxes, oil, alcohol or tobacco tax, consumption tax.

Furthermore, the usual administrative fee for late delivery of tax declarations has been lowered from its usual 4% to 0.01%.


The following updates to this measure have been made after it came into effect.

01 January 2022

This measure was extended until 31 March 2022 and then closed.

29 June 2021

It is possible to request delay of tax payments until the 30 September 2021.

20 May 2020

With the emergency measures packet 2.0 (from 20 May 2020), the possibility for enterprises to get a delay for their tax payment was extended till 1 October 2020. On the first request, delay of tax payment will still be for a period of three months.

Other tax payment delays have also received the possibility of extension and requests for this can be made by entrepreneurs until mid-June.

Use of measure

The latest (28 February 2021) overview of companies that make use of the option to defer the payment of their taxes in connection with COVID-19 shows a total of 233,835 companies up to 28 February 2021 and 199,405 companies after 28 February 2021. The total amount on 28 February 2021 was €15.9 billion.

On the reference date 18 January 2021, almost 10% of all companies in the Netherlands had an (open) deferment of payment of these five taxes (income tax, the Health Insurance Act, corporate tax, payroll taxes and sales tax). Here too, it concerns a relatively large number of catering establishments. A quarter of all hospitality companies have a deferment of tax payment. In addition, transport stands out with 16%. Especially the somewhat larger companies made use of this possibility. Slightly more than one in four companies with more than nine employees has been deferred tax. The percentages are much higher for hospitality. Smaller companies make relatively less use of this scheme. Solo entrepreneurs in particular have made relatively little use of it (Bedrijvenbeleid in beeld, 2021).

Target groups

Workers Businesses Citizens
Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Direct consultation outside a formal body Direct consultation outside a formal body

Social partners' role in the implementation, monitoring and assessment phase:

  • Social partners jointly
  • Main level of involvement: Peak or cross-sectoral level


Since the outbreak of the COVID-19 crisis, the government has had regular and close consultation with the social partners. Together the national level social partners and the government arrived at the first and second packages of emergency measures, announced March 17th and May 20th respectively.

Views and reactions

Though not discussed in great detail, the social partners (national level trade unions and employer organisations), have come together to discuss with the government how best to tackle the effects of COVID-19 on workers and employers so as to keep the Dutch economy going. In the Netherlands, relevant national and sectoral social partners are often involved in national policy making in a consultational capacity so that partners may reflect on regulatory plans and their intended impacts. This happens in a direct consultation fashion or through tripartite meetings (facilitated by the National Labour Foundation). The social partners were consulted for the whole package of measures introduced by the Dutch cabinet on March 17th 2020.


  • 18 March 2020: Betalingsproblemen door coronavirus? De Belastingdienst neemt maatregelen om ondernemers (inclusief zzp’ers) te helpen (
  • 20 May 2020: Noodpakket 2.0: overzicht maatregelen tweede steunpakket (
  • 08 April 2021: Bedrijvenbeleid in beeld (2021). Monitoring gebruikers steunmaatregelen (
  • 15 May 2021: Uitstel belastingbetaling in specifieke bedrijfstakken (


Eurofound (2020), Right to delay tax payments for entrepreneurs, measure NL-2020-12/762 (measures in Netherlands), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.