{"id":1090,"date":"2021-05-28T09:03:47","date_gmt":"2021-05-28T07:03:47","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/steunmaatregelen-weer-met-een-kwartaal-verlengd\/"},"modified":"2026-03-03T10:34:02","modified_gmt":"2026-03-03T09:34:02","slug":"support-measures-extended-for-another-quarter","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/steunmaatregelen-weer-met-een-kwartaal-verlengd\/","title":{"rendered":"Support measures extended for another quarter"},"content":{"rendered":"

\"\"<\/p>\n

In a Chamber letter<\/a> The Government has announced that the support and recovery package relating to the coronavirus crisis will be extended into the third quarter of 2021. This letter to Parliament is yet to be debated in the House. Only then will the measures be finalised.<\/p>\n

NOW<\/h4>\n

The NOW scheme is being extended. NOW-4 will run from 1 July to 30 September 2021. The criteria determining the amount of the grant remain unchanged from the third grant period of NOW-3.<\/p>\n

What has changed, however, is that the subsidy under the TVL scheme is no longer regarded as turnover for the purposes of the NOW scheme. This applies to NOW-4, but also applies retrospectively to NOW-3. For NOW-3, this will be taken into account when the subsidy is finally determined.<\/p>\n

TVL<\/h4>\n

The TVL scheme will also be extended into the third quarter of 2021. The same principles will apply to this grant as to the current grant period.<\/p>\n

Tax incentives<\/h4>\n

The tax approvals will remain in force in the third quarter of 2021, with the exception of those relating to the hours criterion. From 1 July 2021, only the hours actually worked within the company will count towards the hours criterion.<\/p>\n

The tax approvals that remain in force in the third quarter of 2021 are:<\/p>\n

    \n
  • the deferral of administrative obligations relating to payroll tax;<\/li>\n
  • the agreement with Germany and Belgium concerning cross-border workers;<\/li>\n
  • the tax-free travel allowance;<\/li>\n
  • the exemption for a number of German net benefits;<\/li>\n
  • VAT zero rate on mouth caps;<\/li>\n
  • the VAT exemption for the supply of healthcare staff;<\/li>\n
  • the zero-rate VAT on COVID-19 vaccines and test kits;<\/li>\n
  • the rules on mortgage interest relief in the context of a payment holiday;<\/li>\n
  • the application of the reduced VAT rate to online group classes offered by gyms (until such time as these classes are permitted to take place indoors again).<\/li>\n<\/ul>\n

    Deferred payment<\/h4>\n

    The rules under the special payment deferral scheme will expire on 30 June 2021. This means that new tax liabilities must be settled again with effect from 1 July 2021.<\/p>\n

    However, the start of the repayment of the tax liability accrued under the special payment deferral scheme has been postponed from 1 October 2021 to 1 October 2022<\/strong>. The repayment period will be extended from 36 months to 60 months<\/strong>.<\/p>\n

    The rate of recovery interest, which currently stands at 0.01%, is being gradually increased. This rate is:<\/p>\n

      \n
    • with effect from 1 January 2022: 1%;<\/li>\n
    • with effect from 1 July 2022: 2%;<\/li>\n
    • with effect from 1 January 2023: 3%;<\/li>\n
    • with effect from 1 January 2024: 4%.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

      In een Kamerbrief geeft het Kabinet aan dat het steun- en herstelpakket in verband met de coronacrisis wordt doorgetrokken naar het derde kwartaal van 2021. Over deze Kamerbrief zal nog in de Kamer worden gedebatteerd. Pas daarna worden de maatregelen definitief vastgesteld. NOW De NOW wordt verlengd. NOW-4 zal lopen van 1 juli tot en […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1090","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1090"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1090\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}