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Netherlands

28 September 2021

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Dutch Tax Authority Resuming Collection of Outstanding Tax Debts and Company Audits

The Dutch tax authority has issued a release announcing that it is resuming the collection of outstanding tax debts of private individuals and entrepreneurs, which was temporarily suspended due to the COVID-19 pandemic. The plan for the collection of outstanding tax debts is as follows:

  • Advance notices will first be sent from the end of September 2021;
  • Payment reminders will be sent from early October 2021;
  • Demands for payment will be sent from early November 2021; and
  • If outstanding taxes are still unpaid, writs of execution will be issued from early January 2022.

The resumption of collection only applies for tax debts in arrears for which no (special) deferment of payment applies. Taxpayers that are unable to pay may be able to request a deferral or payment arrangement under standard rules. Entrepreneurs impacted by the COVID-19 pandemic may also request a special deferral for COVID-19, although such requests must be made by 30 September 2021.

Lastly, the release also briefly notes that in addition to resuming collection activities, other suspended activities will be resumed as well. This includes that tax administration will soon start company audits.

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