Since 1 April 2022, the special deferral of tax payments in connection with the coronavirus crisis has come to an end. What are the standard rules for deferral of payment again?
Settlement of coronavirus-related debts
Naturally, business owners who have accumulated tax debts under the special deferral scheme (COVID-19 debts) must still settle these debts. We set out the relevant payment arrangements in our factsheet Special payment deferral in connection with the coronavirus crisis.
Short postponement
Business owners can easily apply for a short deferral of payment. The simplicity lies in the fact that the recipient does not carry out any investigation, and the deferral can be requested simply in writing or by telephone. You can find the conditions for this short deferral in paragraph 25.6.2d of the 2008 Recovery Guidelines. The postponement will then last 4 months.
REMEMBER: it is therefore not possible to extend the deferral of payment (Article 25.6.2c of the 2008 Recovery Guidelines).
Payment scheme
The tax authority grants businesses a payment plan for a maximum of 12 months (though the plan must cover as short a period as possible). The conditions are that all new payment obligations to the Tax and Customs Administration must be met and that security must be provided for the amount for which the payment plan is granted.
The 12-month period begins on the date on which the Tax and Customs Administration issues the decision granting the payment arrangement. For this purpose, the 2008 Collection Guidelines are temporarily amended. From 1 October 2022, the time limit will once again start on the final payment date specified in the tax assessment.
In exceptional circumstances, the payment arrangement may be extended or the recipient may waive the requirement for security: Article 25.6.2a of the 2008 Debt Recovery Guidelines.