{"id":899,"date":"2020-03-14T18:26:27","date_gmt":"2020-03-14T17:26:27","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/bijzonder-uitstel-van-betaling\/"},"modified":"2026-03-03T10:33:44","modified_gmt":"2026-03-03T09:33:44","slug":"special-deferral-of-payment","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/bijzonder-uitstel-van-betaling\/","title":{"rendered":"Special deferral of payment"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7260\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20191105_Pro-rata.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p><strong><span style=\"color: #ff0000;\">We have outlined the current situation regarding the special payment deferral in our article <a style=\"color: #ff0000;\" href=\"https:\/\/vwg.nl\/en\/nieuws\/bijzonder-uitstel-van-betaling-een-update\/\" target=\"_blank\" rel=\"noopener noreferrer\">Special payment deferral \u2013 an update<\/a>.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>In our <a href=\"https:\/\/vwg.nl\/en\/nieuws\/economic-measures-relating-to-the-coronavirus\/\" target=\"_blank\" rel=\"noopener noreferrer\">article<\/a> With regard to the economic measures relating to the coronavirus crisis, we would like to inform you of the option of a special deferral of payment. In the meantime, on the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/berichten\/nieuws\/uitstel-betaling-gevolgen-coronavirus\" target=\"_blank\" rel=\"noopener noreferrer\">website<\/a> You can find out how to apply for this deferral on the Tax and Customs Administration\u2019s website.<\/p>\n<h4>Letter<\/h4>\n<p>You must submit your request for a special deferral of payment by letter. No specific form has been or will be created for this purpose.<\/p>\n<p>The Tax and Customs Administration will then assess the application. This is done manually and will therefore take some time.<\/p>\n<p>However, as soon as the Tax and Customs Administration receives the letter, the enforcement measures will be suspended. You should therefore ensure that your letter clearly states that your request relates to a special deferral of payment in connection with the coronavirus outbreak.<\/p>\n<h4>Statement by an external expert<\/h4>\n<p>Within two weeks of submitting the application for special deferral of payment, a statement from an external expert must be sent to the Tax and Customs Administration (this statement may, of course, also be attached to the application). This could be an external consultant or financial expert, a trade association, or even your own accountant or financial adviser.<\/p>\n<p>The statement must show that:<\/p>\n<ul>\n<li>there are existing payment difficulties (the request cannot be made in respect of anticipated future payment difficulties);<\/li>\n<li>the payment difficulties are temporary;<\/li>\n<li>will have been resolved by a certain date;<\/li>\n<li>and the business is viable.<\/li>\n<\/ul>\n<h4>Address<\/h4>\n<p>The request (the letter containing the external expert\u2019s statement) must be submitted to:<\/p>\n<p>Tax Office<br \/>\nPO Box 100<br \/>\n6400 AC Heerlen<\/p>\n<h4>Notification of inability to pay<\/h4>\n<p>To avoid directors\u2019 liability, it may be advisable to declare insolvency as well as requesting a deferral of payment. We explain this in our factsheet <a href=\"https:\/\/vwg.nl\/en\/nieuws\/notification-of-inability-to-pay\/\" target=\"_blank\" rel=\"noopener noreferrer\">Notification of inability to pay<\/a>.<\/p>\n<h4>Provisional assessment<\/h4>\n<p>The Tax and Customs Administration rightly points out that a simple way to create some liquidity headroom is to adjust the provisional income tax or corporation tax assessment for 2020. This is possible if you expect to make a lower profit than that on which the provisional assessment is based. You must submit a request to reduce your provisional assessment electronically. You can, of course, do this via the tax return software that VWG uses to file your return.<\/p>\n<h4>Need help?<\/h4>\n<p>The <a href=\"https:\/\/vwg.nl\/en\/our-people\/\" target=\"_blank\" rel=\"noopener noreferrer\">consultants<\/a> VWG seats are in front of you <a href=\"https:\/\/vwg.nl\/en\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\">ready<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>Wij hebben de actuele situatie rond het bijzonder uitstel van betaling beschreven in ons artikel Bijzonder uitstel van betaling &#8211; een update. &nbsp; In ons artikel over de economische maatregelen in verband met de coronacrisis melden we de mogelijkheid van bijzonder uitstel van betaling. Inmiddels is op de website van de Belastingdienst te vinden hoe [&hellip;]<\/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-899","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/899","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=899"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/899\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}