{"id":988,"date":"2020-09-30T09:59:59","date_gmt":"2020-09-30T07:59:59","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/langer-uitstel-van-betaling-en-meer-tijd-voor-aflossing\/"},"modified":"2026-03-03T10:33:52","modified_gmt":"2026-03-03T09:33:52","slug":"longer-deferral-of-payment-and-more-time-to-make-repayments","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/langer-uitstel-van-betaling-en-meer-tijd-voor-aflossing\/","title":{"rendered":"Longer payment deferrals and more time to make repayments"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7987\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20200520_Deadlines.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>The government has decided that more time should be allowed for the repayment of tax debts for which business owners have been granted special deferrals. Repayment will also begin at a later date.<\/p>\n<h4>The scheme<\/h4>\n<p>Under both the current and new schemes, business owners can, until 1 October 2020, obtain a three-month deferral of payment for most tax debts without any further conditions. This request can <strong>up to and including 30 September 2020<\/strong> are carried out.<\/p>\n<p>Under the new scheme, business owners who require a longer deferral of payment may apply to extend the deferral beyond this three-month period. However, certain further conditions must be met for this. This application can still be made <strong>up to and including 31 December 2020<\/strong> are carried out.<\/p>\n<p>PLEASE NOTE: if you haven\u2019t yet applied for a deferral, today is your last chance to do so! You can extend the deferral until 31 December 2020.<\/p>\n<h4>Accrued tax liability<\/h4>\n<p>The tax liability accrued during the deferral period must be repaid in 36 equal monthly instalments from 1 July 2021 (faster repayment is, of course, permitted). Additional conditions will only be imposed in exceptional circumstances. During this period, tax refunds will not be offset against the outstanding tax liability.<\/p>\n<p>In our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/phasing-out-of-the-special-payment-deferral\/\">Phasing out of the special payment deferral<\/a> We wrote that the tax debt had to be repaid within 24 months. On this point, the scheme has been relaxed following discussions in the House of Representatives.<\/p>\n<h4>Communication<\/h4>\n<p>Business owners to whom the tax authorities have granted a special deferral of payment will receive a letter from the tax authorities in spring 2021 setting out the proposed payment arrangement.<\/p>\n<h4>New attacks<\/h4>\n<p>If you decide not to apply for an extension, you must pay all new tax returns and assessments on time. You do not need to pay immediately any tax debts for which you have been granted special deferral over the past three months and which have not yet been paid! For further information, please refer to our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/help-my-special-extension-is-about-to-expire\/\" target=\"_blank\" rel=\"noopener noreferrer\">Please help \u2013 my special extension is about to expire<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>De overheid besloten dat er meer tijd dient te komen voor de aflossing van belastingschulden waarvoor ondernemers bijzonder uitstel van betaling hebben gekregen. Ook zal de aflossing later van start gaan. De regeling Op grond van de huidige en nieuwe regeling kunnen ondernemers tot 1 oktober 2020 zonder nadere voorwaarden 3 maanden uitstel van betaling [&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-988","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/988","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=988"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/988\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}