pay your dutch corporate
What if you can't pay your Dutch corporate taxes(in time)?
Not paying your Dutch corporate taxes in time will lead to paying more than you were originally due or even worse! The only correct action to take when you are unable to pay your Dutch taxes in time, is to notify the Dutch tax Authorities. The Dutch tax Authorities may grant you a delay of payment, a tax payment plan or a (partial) remission.
Request a delay of payment
By calling the Tax information line, +31 555 385 385, you can request to delay your payment for a maximum period of four months. To apply for this delay you will meet the following requirements:
The total amount of the taxes due may not exceed € 20.000;
There is no final demand and notice regarding the taxes due;
The tax returns were always filed on time;
You have not been granted any other delay of payment.
When the request is approved, the Dutch tax Authorities will confirm this in writing within ten business days.
You can also request a delay of payment when a special circumstance occurs, when a special circumstance applies, less requirements will be applicable in order to get your request approved. An example of a special circumstance is, when one of your major clients files bankruptcy.
Request a payment plan
When a business cannot fulfill the requirements of the delay of payment, there is another delay entrepreneurs can apply for, this is called a payment plan. For this plan, stricter rules apply. The entrepreneur must proof that the business is able to pay for the entire tax amount that is due. The entrepreneur can proof this by providing:
The required forms can be found at:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/verzoek_betalingsregeling_en_uitstel_van_betaling_van_belasting_enof_premie_voor_ondernemingen to submit a request for a delayed payment. Please note that the form is only available in Dutch. We can help you filling out the form and submit the request for you.
Request a (partial) remission
A full or partial remission of the paid taxes can be requested when a business has insufficient means to pay. The applicable form can be found on: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/kwijtschelding_van_belasting_enof_premie_voor_ondernemingen
Please note: The form is only available in Dutch. Remission is, of course, subject to strict conditions. The most important condition is that an agreement is reached with all other debtors on partial repayment in return for a remission of the other money indebted.
What if you don't pay
Not paying, or paying your taxes too late always ends up in paying more. This is because all collecting costs and/or other additional costs will be added to the tax debt of the business.
If you don't pay on time, the Dutch tax Authorities will try to collect the taxes due. The Dutch tax Authorities will always send a reminder to the business. Eventually the Dutch tax Authorities can impound property or bank accounts. All costs made for taking this measures will be added to the amount due. On top of this the business can get fined as well. The amount of the fine is depending on the amount of the taxes due and what kind of taxes are due.
If you need any help regarding this subject, please don't hesitate to contact us.
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