The scheme for special deferral of payment in connection with the coronavirus crisis will end on 1 April 2022. How can you find out what tax debt you still owe?
Debt summary
In April 2022, the Tax and Customs Administration will send a letter to business owners with an outstanding tax debt, containing information and a breakdown of the outstanding debt. This is the debt that had accumulated as at 31 January 2022. Unfortunately, the Tax and Customs Administration is not yet able to provide any more recent information.
The Tax and Customs Administration emphasises that this is an informative letter from which no rights can be derived. It sets out an interim position, which may still change, for example as a result of the provisional income tax or corporation tax assessment for 2022. A second letter containing a new overview will follow in August 2022.
Payment scheme
The debt accrued under the special payment deferral scheme must be repaid by 1 October 2022 at the latest. The repayment period is 60 months. Earlier repayment is permitted. The deferral of payment is not free of charge. From 1 July 2022, collection interest of 1% will be charged on the outstanding debt. From 1 January 2023, this interest rate will be 2%; from 1 July 2023, 3%; and from 1 January 2024, 4%.
Support
Business owners who anticipate being unable to meet their payment obligations can contact their local authority for advice or debt support. This applies not only to tax debts, but also to payment obligations arising from other forms of financial assistance provided in the context of the coronavirus crisis.
You can find more information about the special payment deferral scheme in connection with the coronavirus crisis in our factsheet.