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Contractors and temporary employment agencies usually have a \u2018g-account\u2019. This is a blocked account into which clients pay part of the invoice amount. Up to this amount, these clients are exempt from liability for any payroll tax and\/or VAT not paid by the contractor (chain liability).<\/p>\n
The g-account is subject to a hold. The funds in the g-account may only be used to pay payroll taxes and VAT. If there is any balance remaining after that, the g-account holder may submit a request to the Tax and Customs Administration to have the hold lifted. If this request is granted, the unblocked amount may be spent freely.<\/p>\n
Due to the coronavirus crisis, business owners can obtain a (special) deferral of payment until 19 June 2020 for virtually all taxes they owe. Upon submission of a reasoned request, this deferral may be extended beyond 19 June 2020. See our article<\/a> regarding this (special) deferral of payment.<\/p>\n This also applies to holders of a g-account, but as the funds required to pay taxes are frozen in the g-account, the deferral of payment does not provide these business owners with any additional liquidity.<\/p>\n This has been resolved by temporarily allowing the G-account to be unblocked for the amount for which a special deferral of payment has been requested. PLEASE NOTE: you can only request the lifting of the block once you have applied to the Tax and Customs Administration for special deferral of payment due to payment difficulties caused by the coronavirus crisis.<\/p>\n Don\u2019t forget to notify the authorities of your inability to pay; incidentally, this often needs to be done in advance. See our article If you haven\u2019t paid your tax or pension contributions: report your inability to pay!<\/a>.<\/p>\nInstructions<\/h4>\n