In a lengthy statement, the Government says Chamber letter be aware that, as of 1 October 2021, COVID-19 support under the NOW, TVL, Tozo and TONK schemes, as well as various tax measures, will come to an end.
General measures
The termination applies to (virtually) all so-called generic measures. However, various guarantee schemes will remain in force until the end of 2021. These measures are primarily intended to support lending to the business sector.
In addition, there will be specific supplementary measures for a number of sectors.
Paying taxes again
The option to apply for special deferral of tax payments will also be discontinued. Taxes due after 30 September 2021 must once again be paid within the standard deadline.
This applies, for example, to VAT due for the third quarter of 2021. This tax amount must be credited to the Tax and Customs Administration’s bank account by 1 November 2021.
You can read about how tax debts accrued during the coronavirus crisis will be collected in our factsheet Special payment deferral in connection with the coronavirus crisis. It is important to note that a condition of the payment arrangement is that all new tax liabilities are paid on time.
In September, tax collection will also gradually resume for all private individuals and business owners, with no deferral of payment.
Settlement of various schemes
The NOW and TVL grants applied for must, of course, still be settled for all the periods covered by the applications. Advance payments have been made on the basis of the grant applications. These advances must be settled. This is done on the basis of a request for the subsidy to be finalised. If such a request is not submitted, or is submitted too late, the subsidy will be set at zero (and the full advance must be repaid).
If the determination of the grant results in an amount due, this amount must be paid within 6 weeks. Should this not be possible, business owners may arrange a repayment plan with the UWV and/or RVO. The UWV and RVO provide bespoke solutions and offer repayment terms of up to 5 years, with an interest rate of 0%.
Fiscal measures
The tax measures relating to the coronavirus pandemic will also come to an end on 1 October 2021, with the exception of the following measures, which will continue until the end of the fourth quarter:
- the extension of the agreements with Germany and Belgium on the taxation of cross-border workers;
- the exemption for a number of German net benefits;
- the approval regarding tax-free travel allowances;
- the measure concerning the retention of mortgage interest relief during a payment holiday.
Reduction in working hours
At the start of the COVID-19 crisis, the scheme for reduced working hours (WTV) was suspended with immediate effect. This scheme will be reopened from 1 October 2021. However, it is expressly not intended for COVID-19-related circumstances. From 1 October 2021, the WTV will only apply to short-term, exceptional circumstances.