Last updated: February 08, 2025
In the Netherlands, while it's not standard practice, you can occasionally request a payment arrangement with the Belastingdienst (Dutch Tax and Customs Administration) if you're unable to pay your income tax obligations in full by the due date. This allows you to settle your taxes in installments over an agreed period.
How to Request a Payment Arrangement:
Determine Eligibility:
- For short-term payment extensions (up to 4 months), you can apply if your total tax debt is less than €20,000, you haven't been granted short-term deferral before, and no enforcement measures (like a warrant) have been initiated.
- For longer-term arrangements, you'll need to provide detailed financial information to demonstrate your inability to pay the full amount promptly.
Submit a Request:
- By Phone: Contact the Belastingdienst to request short-term deferral.
- In Writing: Complete the 'Verzoek betalingsregeling voor particulieren' form for longer-term arrangements.
Provide Financial Information:
- Include details about your income, expenses, assets, and liabilities to support your request.
Await Decision:
- The Belastingdienst will review your application and inform you of their decision within approximately 8 weeks. If approved, they'll outline the terms of the installment plan, including the duration and payment amounts.
Important Considerations:
- Interest Charges: Be aware that interest may be charged on the outstanding amount during the installment period. As of 1st of Januari 2025, the interest rate is 4%.
- Timely Application: It's advisable to apply for a payment arrangement before the payment deadline to avoid potential penalties.
- Compliance: Ensure you adhere to the agreed payment schedule to prevent further collection actions. If you miss a payment, the arrangement may be canceled, and you must pay the full amount immediately.
For more detailed information and to access the necessary forms, you can visit the Belastingdienst's official website
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