Tax and regulatory

Tax measures

Tax measures

Entrepreneurs get more flexibility within corona tax debt repayment scheme

The support package expired in April 2022 and, as of 1 October 2022, entrepreneurs have five years to repay the accrued tax debt. In order to address the problems entrepreneurs experience in repaying the tax debt, the government sees two possibilities for offering businesses more flexibility in repayment. Entrepreneurs may pay the monthly amounts due quarterly and/or they may use an occasional payment break within the existing payment scheme. This is subject to the condition that the entrepreneur meets the new obligations that arise during the payment scheme on time. The entrepreneur must also submit a written request, supported by reasons, which demonstrates the repayment problems.

In addition, it has already been indicated that the Tax and Customs Administration will be satisfied with a lower debt restructuring amount ('preferential measure') for restructuring agreements concluded between 1 August 2022 and 1 October 2023. In order to further encourage restructuring agreements, TVL and NOW debts will no longer form an obstacle to concluding a restructuring agreement. This will increase the likelihood of a restructuring agreement.

Limited continuation of the economic aid and recovery package through the first quarter of 2022

Because of the immediate lockdown on 19 December 2021, the government has temporarily widened the support package: the maximum loss of turnover for which Emergency Measure for Bridging Employment (NOW) is given goes to 90 per cent in the fourth quarter of 2021 and the first quarter of 2022 and Contribution towards Fixed Charges (TVL) is possible at 20 per cent loss of turnover instead of 30 per cent in the fourth quarter of 2021.

On 14 December 2021, the Dutch cabinet announced that the support package would be continued in the first quarter of 2022. These are the NOW, TVL and a number of other financial schemes. Other tax measures expire on 31 December 2021. This means, among other things, that the untaxed travel allowance and the temporary extension of the regulation for mortgage payment breaks ended on 1 January 2022. For the latter, it is currently being investigated whether more room should structurally be provided for the deferral of mortgage payments. The cabinet will also come up with a vision on how to tackle corona support in the (middle)long term by March 2022.

On 28 January 2022, the tax deferral (BUVB) was extended until 31 March 2022. The postponement applies to taxes eligible for BUVB whose due date is before 1 April 2022. For motor vehicle tax, the postponement is not possible. Since 1 January 2022, a payment scheme for an additional assessment of motor vehicle tax can be requested.

The term for paying off the tax debt has been set to 60 months and the starting date of the payment schedule is 1 October 2022.

In 2020 the Dutch government announced the first emergency package of various crisis measures related to the corona epidemic on 12 March 2020 and 17 March 2020. On 24 April 2020, another six measures were published, including a mitigation for self-employed persons. On 20 May 2020 the Dutch government introduced a  second package of Emergency measures in relation to the COVID-19 pandemic. And on 28 August 2020, the Dutch government presented the third support package for businesses, which was prolonged and extended on 21 January 2021. The fourth aid package was announced on 27 May 2021 and the continuation of the possibility for tax deferral on 29 June 2021. It was then announced on 30 August 2021 that some additional financial arrangements would continue until 31 December 2021 and the bulk of the support and recovery package would end on 1 October 2021. This was continued in the fourth quarter of 2021 by the Parliamentary letters of 16 November 2021 and 26 November 2021 due to again tighter corona measures. The most recent adjustments to the support package, with the continuation of the support measures in the first quarter of 2022, were announced on 14 December 2021 and 28 January 2022.

Fixed costs allowance (TVL)

The TVL is a tax-free allowance. In the second quarter of 2021, this allowance amounted to (maximum) 550,000 euros for the self-employed and SMEs (up to 250 employees) and for non-SMEs (more than 250 employees) to 1.2 million euro. From the third quarter of 2021, the maximum amounts are EUR 550,000 for self-employed and SME entrepreneurs and EUR 600,000 for non-SMEs. The subsidy rate for the first quarter of 2021 is 85 per cent subsidy of fixed costs from 30 per cent loss of sales. From the second quarter of 2021, the subsidy rate is 100 per cent starting from 30 per cent loss of turnover. Due to the acute lockdown as of 19 December 2021, the Cabinet is lowering the turnover loss threshold of the TVL from 30 to 20 per cent only for the fourth quarter of 2021. Entrepreneurs with a turnover loss between 20 and 30 per cent can immediately apply for the TVL in the fourth quarter, but the RVO (the government agency for entrepreneurs) will only grant the TVL once the European Commission has approved the lower turnover threshold. Starting in the first quarter of 2021, the minimum grant amount is 1,500 euros (was previously 750 euros). The TVL remains available at least until 31 December 2021.

The state aid limit has been raised from EUR 1.8 million to EUR 2.3 million. This could already be used in TVL Q4 2021.

Additional support for specific sectors

The financial schemes KKC, GO-C, BMKB-C and Qredits Bridging Facility will remain available in the first and second quarter of 2022. A number of specific schemes for sport and culture will be extended up to and including 

  • January 2022: compensation schemes TASO and TVS for amateur sport and the compensation scheme SPUK IJZ for swimming pools and ice rinks,
  • second quarter 2022: loan facility at Cultuur+Ondernemen, and
  • September 2022: guarantee scheme events (TRSEC) and the Supplementary Contribution to Events (ATE).

The special deferment of payment of tax debts regime

All BUVB regimes are extended through 31 March 2022; Please note the obligations for received BUVB!

All BUVB regimes - both regular and extended - that had initially ended on 1 October 2021, have been extended until 31 March 2022, for entrepreneurs who still have outstanding debts under the BUVB due to the corona crisis. Entrepreneurs who have already been granted BUVB do not need to take any action, the current tax deferral will automatically continue until that date. It applies to all taxes that are eligible for deferral under the BUVB and for which the payment deadline expires before 1 April 2022. These debts are added to the tax debt that must be paid off in 60 months starting October 1 2022.

Entrepreneurs who have not previously requested a tax deferral or paid the tax debt that has now been deferred can (re)apply for this deferral until 31 March 2022.

If you have been granted a postponement and have not been able to meet your current payment obligations, it is advisable to apply for an extension of the postponement until 31 March 2022 as soon as possible. If you fail to pay one or more taxes on time between 1 April 2022 and 1 October 2022, this will not affect the payment scheme for the tax debt you have accrued during the special postponement of payment due to the corona crisis. You can still make use of this scheme. But if you do not pay your taxes on time, the Tax and Customs Administration can impose fines or take collection measures.

Declaration of third party expert 

Originally, a request for special tax deferral for a period of more than three months and an initial tax debt of more than EUR 20,000 required a declaration by a third-party expert. The third-party expert had to declare, among other things, that there were real payment problems that arose primarily as a result of the corona crisis and, moreover, that the accompanying liquidity forecast was plausible.

With the automatic extension of the payment moratorium from 1 October 2021 to 31 March 2022, such a third-party expert opinion is no longer required.

Restriction on payment of bonuses and dividends and repurchase of shares

As part of the application for the extension of the BUVB for a period longer than three months, the entrepreneur has had to declare that no bonuses will be paid to the board of directors and management of the company, no dividend will be paid and no shares will be purchased. This declaration applies to the period from the submission of the request for extension of BUVB until the withdrawal or expiry of the granted extension. 

It is also important that the payment arrangement can be revoked "if the interests of the State oppose the payment arrangement". This may be the case if the payment of bonuses and dividends or the repurchase of shares jeopardises compliance with the payment scheme.

Regular postponement scheme (non BUVB)

If you are not eligible for the temporary additional postponement after 31 March 2022 (following the termination of the BUVB, thus on 1 April 2022) and you still need a postponement of tax payment, you can apply for a postponement on the basis of the regular postponement scheme. The Dutch tax authorities may request more information and may request securities.

Payback of BUVB debts

Starting 1 October 2022, the tax debt built up by the special deferral needs to be paid off in a maximum of 60 equal monthly installments, with a first installment ultimately by 31 October 2022. Repayment in whole or in part before 1 October 2022 is possible and also in the period up to 1 October 2027. The entrepreneur may in special situations begin to pay back the debts at a later moment, but in any case the tax debts should be fully paid back by 1 October 2027.

Entrepreneurs are given more flexibility in repaying accumulated tax debt. They may repay the monthly amounts quarterly or make use of a one-time payment break of six months maximum within the existing payment scheme. Entrepreneurs must submit a written request for this, which shows the repayment problems. In addition, the condition is that entrepreneurs have fulfilled regular payment obligations, such as monthly sales tax and payroll taxes payments, as of April 1 2022. It is important to note that the recovery interest will be increased in stages as from 1 July 2022, see also below under 'Taxation and recovery interest: phasing out of temporary reduction'.

If the payback period of five years is too short for the taxpayer, a specific group of companies may request that the payback period for their BUVB debt be extended from five to seven years. This is not a generic extension of the payback period, but is aimed at viable companies that are currently in bad financial shape and with a debt higher than 10,000 euros.

Not all companies that have accumulated a BUVB debt are eligible for the additional extension to the payment scheme. The following three groups are not eligible:

  1. Companies that have made use of the tax deferral but are not in bad financial shape.
  2. Companies that have built up a high (corona) tax debt, but have made little or no profit in the years preceding corona.
  3. Companies with an outstanding (corona) tax debt lower than 10,000 euros.

Entrepreneurs who want to claim the extension are requested to submit a motivated request for extension in which the necessity and feasibility of the extension are demonstrated. The entrepreneur has to make a plausible case that the tax debt cannot be repaid within five years but can be repaid within seven years. In addition, entrepreneurs must send a number of documents to substantiate the request. A distinction is made here between (a) a tax debt between 10.000 euros and 50.000 euros, and (b) a tax debt exceeding 50.000 euros. In all cases, a motivated request and a liquidity prognosis are requested. For debts of 50.000 euros or more, annual documents and a statement from an expert third party who has already assessed the extension request and the viability of the business are also requested.

Furthermore, the general condition is that newly arising payment obligations are fulfilled and that there is no precorona debt for which coercive recovery measures have been taken unless a postponement has already been granted for this debt. The Dutch Tax Authorities may always request additional information.

Adjusting provisional assessment, offsetting during deferment and Eased collection

Entrepreneurs now pay tax on the basis of a provisional assessment of income tax or corporation tax. Entrepreneurs who expect lower profits in 2020, 2021 or  2022, due to the corona crisis can apply for a reduction in the provisional assessment, so that they will pay less tax immediately. These requests will be granted by the tax authorities. If the entrepreneur has paid more tax than the amount due after the request is granted, he will be refunded the difference.

The recipient does not apply set-off during the period of deferment and the period of the payment arrangement with any tax refunds (unless the entrepreneur requests this or the interests of the State are harmed). This is the case, among other things, if the recipient fears abuse, which endangers the possibility of redress.

Annulment of payment default penalty

You can be fined if you do not pay your tax, do not pay it in full or do not pay it on time. The Tax and Customs Administration will annul this fine if you meet the following conditions: You have applied for and been granted a special postponement of payment with a late payment penalty because you have not paid your tax return. This is a fine for the period in which the relaxed deferral policy applies. In concrete terms: a fine for the period February 2020 or later.

In that case, you do not have to pay the fine. And you do not have to object to it either.

Please note that from 1 April 2022, the relaxation for payment default penalties (for the period 12 March 2020 up to the date on which the deferment of payment ends) will lapse and, for example, the non-payment or late payment of wage tax or payment of VAT for the March 2022 tax period will be fined according to the regular policy.

Deferment of payment for import duties

The special arrangement for deferment for payment (BUVB, including the limited extension) was and is not applicable to import VAT, excise duties, the consumption tax for non-alcoholic drinks and the coal tax, insofar as these taxes are levied in accordance with customs legislation on imports.

Deferment of payment of vehicle tax (BPM)

A special deferment of the payment (BUVB) of vehicle tax (in Dutch: BPM) is possible for licence holders (entrepreneurs who regularly apply for passenger car registrations and pay the tax afterwards on a monthly or quarterly basis), for the period May 2020. The BUVB of BPM runs through 30 June 2021.

Tax interest and of recovery interest: phasing out of temporary reduction

The temporary reduction in recovery (tax collection) interest to 0.01 per cent took effect on 23 March 2020 and applies until 30 June 2022. The recovery interest rate will be increased in steps of 1 percentage point as from 1 July 2022 instead of immediately to 4 per cent as previously planned. The steps are as follows: 

  • on 1 July 2022 to 1 per cent, 
  • on 1 January 2023 to 2 per cent, 
  • on 1 July 2023 to 3 per cent and finally 
  • on 1 January 2024 to 4 per cent.

Also the tax interest rate was reduced to 0.01 per cent for all taxes from 1 June 2020 (with the exception of income tax, for which the reduction has been in force since 1 July 2020) and has returned to its original level of four per cent from 1 October 2020. The corporate tax interest rate is set at four per cent for the period from 1 October 2020 to 31 December 2021, instead of the original level of eight per cent.

For the Caribbean Netherlands the temporarily reduced recovery interest rate of 0 per cent applies until 31 December 2021. This is in line with the deadline that applies to the European Netherlands.

Adjustment of payment discount not possible

If an assessment is recoverable in several instalments (e.g. a provisional corporate income tax assessment), the taxpayer will receive a payment discount if the entire assessment is paid before the expiry of the first instalment. The amount of the payment discount is calculated on the basis of the percentage of the recovery interest. The government approves that the original amount of the payment discount can still be enjoyed for tax assessments issued in the period from 23 March to 31 May 2020. For other periods, however, it is not possible to find a concession in terms of implementation. This means that the payment discount in the period of reduced recovery interest will also be reduced.

Job-related investment discount (BIK)

The Job Related Investment Credit (BIK) has been repealed retroactively and the reserved budget was used for a reduction of the employer contributions AWf in 2021. This decision was made due to great uncertainty of whether the BIK constitutes unlawful state aid. The intention to do so was announced in a Parliamentary Letter of 28 May 2021.

Informal consultations between the European Commission and the Cabinet have revealed that no guarantee can be given that the BIK constitutes lawful state aid. Maintaining the BIK would therefore create a real risk for entrepreneurs that they would have to repay any BIK allowance with interest at a later date. Therefore, it was proposed to repeal the BIK with retroactive effect to 1 January 2021.

The budget reserved for 2021 was used to reduce employers' AWf (General Unemployment Fund) contributions in 2021. This was the case as of 1 August 2021 up to 31 December 2021.

Read more about this in our Tax News article.

Energy Tax (EB) and the renewable energy and climate transition surcharge (ODE)

The moment at which Energy Tax (EB) and the Surcharge for Sustainable Energy (ODE) become payable may be temporarily postponed as of 1 April 2020 through September 2021.

G Account holders

An additional temporary measure has been taken for suppliers which use a G Account ( in Dutch: Geblokkeerde Rekening, G-rekening). A G Account is a blocked account that an entrepreneur can use solely to make payroll taxes and VAT payments to the tax authorities. In order to ensure that the temporary deferral policy also offers relief to entrepreneurs with a G Account, an additional measure has been taken. In addition to the existing possibility of unblocking surpluses, it is possible to release the G Account up to the amount for which special deferment of payment has been granted. This gives these entrepreneurs the same possibilities as entrepreneurs without a G Account (i.e. the free disposal of tax paid to them).

In line with the phasing out of the deferral scheme, the extended unblocking possibility of the G Account will also be phased out. As long as and as far as the entrepreneur enjoys a moratorium and keeps to the current payment and repayment obligations, unblocking of the balance (surplus) of the G Account remains possible. This concerns the balance that corresponds to the payable wage tax and turnover tax for which no collection measures are taken or payment is deferred because of the relaxation. Rejection of a request for unblocking is therefore possible if and insofar as newly incurred obligations are not met or repayment terms are not met.

The measure with regard to the G Account expires definitively on 1 January 2023, when the temporary deferral and repayment policy also expires definitively. 

Recovery of the G Account balance by the tax authorities remains as long as no recovery measures are taken or postponement of payment is enjoyed due to the relaxation measures, unless the interests of the State dictate otherwise.

Postponement of entry into force of legislative proposal Borrowing excessively from own company Act

The entry into force of the legislative proposal 'Excessive Borrowing from Own Company Act' will be postponed for one year, until 1 January 2023. In the run-up to the entry into force of the Act, managing major shareholders (dga's) may wish to repay debts to their own company, in any event up to the limit of EUR 700,000 (excluding housing debts). Due to the corona crisis, this may be more difficult to achieve at the moment. The postponement gives dga's more time - in fact until the end of 2023 - to prepare for the entry into force of the measure.

Payment break for mortgage obligations ended 1 January 2022

Credit providers want to offer customers the opportunity to take a payment break of interest and repayment for a maximum of six months for mortgage loans for a principle residence, if they are temporarily unable to meet their payment obligations during the corona crisis. The measure to retain mortgage interest relief in the case of a payment break may be applied for until 31 December 2021. This means that home-owners who have agreed a mortgage payment break with their credit provider in the last quarter of 2021 retain their right to mortgage interest relief.

For mortgages subject to a tax repayment obligation, the current tax rules require that, when there is a break in 2020, this should be made up at the latest by 31 December 2021. For a break in 2021, this should be made up at the latest by 31 December 2022. If this is not possible, the right to deduct interest will be maintained, subject to conditions, if a new repayment schedule has been agreed with the lender and this takes effect on 1 January 2022. The Dutch Decree ‘Eigenwoningrente; betaalpauze voor rente en aflossing eigenwoningschuld of 29 September 2021 and the Dutch Decree ‘noodmaatregelen coronacrisis’ of 29 September 2021 stipulate that a temporary postponement of the payment does not lead under certain conditions to undesirable tax consequences. There is also a possibility for a payment break for a loan taken from an own private limited company (BV) or a family member. Additional conditions apply to this possibility.

Under the current rules, this repayment arrears must be recovered by 31 December 2021 at the latest. The government has approved that the lender makes arrangements with you to make up the arrears in another way than described above. In order to be able to make use of this approval, the following conditions apply:

  • Registration with the lender between 12 March and 1 Januari 2022.
  • The payment break is a maximum of twelve months. 
  • The payment break has been confirmed in writing by the lender. 
  • The payment period commences no later than 1 Januari 2022.

The agreed repayment schedule must then also meet certain conditions. Discuss this in detail with your lender.

Relaxation of customary pay in the event of a loss of turnover

On 24 April 2020 it was announced that it  was permitted in 2020 for persons with substantial shareholding (for example a director and major shareholder) who were faced with a loss of turnover, to maintain a lower customary pay in proportion to the loss of turnover. This applied under certain conditions. The period of the year in 2020 is compared to the same period in 2019. The Dutch  Besluit noodmaatregelen coronacrisis van 28 juni 2021 (Decree) elaborates on the measure at hand. The Decree applies as of 12 March 2020, retrospectively.

The customary pay 2020 may be determined according to this formula:
Customary pay 2020 = A x B / C
A = the customary pay for 2019
B = turnover over the first four calendar months of 2020
C = turnover over the first four calendar months of 2019.

For the conditions see the Dutch Besluit noodmaatregelen coronacrisis van 28 juni 2021(Decree).

Customary pay in 2021

Also for 2021, shareholders with a substantial shareholding who face a decrease in turnover may assume a lower customary wage. In the regulation for 2021, the turnover for the entire year 2021 was compared with the turnover for the entire year 2019. There must be a loss of turnover compared to 2019 of at least thirty per cent.

The customary pay 2021 may be determined according to this formula:
This is turnover excluding turnover tax.
Customary pay2021 = A x B/C, if B/C ≤ 0,70
A = the customary pay for 2019
B = the turnover over 2021
C = the turnover over 2019

For the conditions see the Dutch Besluit noodmaatregelen coronacrisis van 28 juni 2021.

As of 1 January 2022, the reduction of the customary wage in the event of a drop in turnover has been abolished.

Fixed travel expenses

Agreements have often been made between employer and employee regarding fixed allowances. For example, for travel expenses to and from work or a lunch allowance. As a result of the corona crisis, people work at home as much as possible and have lower (travel) costs. The government has decided that working from home as a result of the corona crisis does not affect the fixed (travel) allowance in the period until 1 January 2022.

Up to 1 January 2022, the employer was allowed to continue to rely on the (travel) pattern on which the reimbursement was based, as long as the right to this fixed allowance was agreed on 12 March 2020 at the latest.

For other fixed allowances, not being fixed travel expenses, this was only applicable up to 2020.

Employees: deduction of travel expenses without reimbursement by the employer

Do the employee's travel expenses for commuting between home and work continue during the corona crisis, for example, in the case of a continuous public transport subscription? In that case, he/she may apply the income tax deduction for the year 2020 as if he/she had just gone to work.

Postponement of the obligation to publish ANBIs' financial information

Public benefit purpose charities (in Dutch: algemeen nut beogende instellingen, ANBI’s) must publish certain information digitally, for example on their website, within six months of the end of the year. This information includes an up-to-date activity report, the balance sheet and the statement of income and expenditure. Until 1 January 2021 it was possible to extend the six-month period by a maximum of four months under the following conditions:

  • Within six months of the end of the financial year, the institution shall publish the management decision to extend on its website.
  • The management decision shall state the reasons why the financial information cannot be published within the six-month period.

For more information, please contact Philip Vossenberg.

Philip Vossenberg

Tax Partner en Regioleider regio NOC, Amsterdam, PwC Netherlands

+31 (0)62 295 34 75


International (fiscal) support measures

Governments around the world are taking support measures in connection with the corona crisis. These may apply to your industry or sector. For an overview, see the international (fiscal) support measures.

For more information, please contact Philip Vossenberg.

More information about taxes

Philip Vossenberg

Tax Partner en Regioleider regio NOC, Amsterdam, PwC Netherlands

+31 (0)62 295 34 75


VAT and customs planning

VAT and customs planning


Cancellation, price reductions and VAT

Changing the payment (due to cancellation or price reduction via, for example, credit notes) can lead to changes in the amounts of VAT to be paid and claimed. The same applies to any lump sum settlement payments or compensation payments. It is important that you identify the VAT consequences carefully in order to prevent VAT risks.

Improve your VAT liquidity position

For VAT, there is also the possibility of temporarily deferring payment of tax until 1 October  2021 at the latest. No later than 1 October 2022 (was 1 October 2021), except in special situations, a start must be made on repaying the tax debt accrued through the special deferral in a maximum of 60 equal monthly installments.

To structurally improve your liquidity position for VAT in particular, you can consider adjusting the VAT return period to monthly or quarterly depending on whether there is a position to be claimed or paid, optimising the timing of sending invoices and submitting refund requests for already paid VAT included in irrecoverable debtors. 

For bad debts from energy suppliers, a reduction (EB and ODE) is possible insofar as it is established that an amount to be received by the taxpayer has not been and will not be received. The same scheme applies to VAT. For the allocation of the amounts received by these suppliers, a practical approval applies temporarily.

Approvals VAT and health care

On 14 April 2020, the Dutch VAT authorities issued two important temporary approvals in the areas of corona and VAT. These two announcements seek to reduce or remove the additional administrative or VAT burden caused by the levying of VAT on the supply of staff and medical supplies. These two approvals can be applied retroactively from 16 March 2020. The approval for the supply of staff is valid until 1 October 2021. The approval for medical devices was valid until 1 January 2021.

In addition, the VAT zero rate for oral caps entered into force on 25 May 2020 (Package 2.0). In any case, no VAT will be due on the supply of oral caps until at least 30 September 2021 (was 30 June 2021). Member States have agreed to the possibility of a VAT exemption with a right to deduct input VAT (similar to a zero VAT rate) on supplies of COVID-19 vaccines and in vitro diagnostic medical devices (test kits), including closely related services. The zero VAT rate applies only on condition that such supplies benefit the final consumer and pursue an objective in the public interest. The Dutch cabinet has indicated to introduce the zero VAT rate on COVID-19 vaccines and test kits - including the extension - until 1 October 2021 (was 1 July 2021). Thus, from 21 December 2020 through 30 September 2021, a VAT rate of zero per cent will apply to:

  • the supply of corona vaccines
  • the vaccination with these vaccines
  • the supply of corona test kits
  • testing with these test kits.

Until 1 October 2021 no Dutch VAT is due on the supply of mouth masks. The relevant suppliers can continue to deduct input VAT on the purchase.

Until 1 October 2021, there is a Dutch a VAT exemption with a right to deduct input VAT (similar to a zero VAT rate) for supplies of COVID-19 vaccines and in vitro diagnostic medical devices (test kits), including closely related services. The zero-VAT rate is only applicable under the condition that such supplies are for the benefit of the final consumer and pursue a public interest objective.

In the period 16 April 2021 through 30 September 2021, the supply of certain antigen self-tests the supply of these self-tests is taxed at 0% VAT and the entrepreneur is entitled to deduct the input tax attributable to them.

VAT & Customs

Importers with a permission granted by the Dutch Ministry of Health to import covid-19 vaccines, can get relief from import duties and exemption from import VAT.


The import into the Netherlands of facemasks, face shields, or protective goggles with a CE mark can be subject to decreased Customs duties. For cellulose/paper masks a Customs duty zero rate applies. 

Under certain conditions, personal protection equipment may be imported with duty relief.

VAT and secondment of healthcare personnel

The tax authorities approve, subject to conditions, that the supply of health staff is not subject to VAT until 1 October 2021 (was 1 July 2021). It concerns the supply of health staff to medical care institutions in a broad sense. It concerns hospitals, outpatient clinics, nursing institutions, psychiatric institutions, institutions for the elderly, district nursing, maternity care and day care facilities for the disabled.

The measure applies both to the provision by these care institutions mutually and to the supply of health staff by entrepreneurs other than the institutions referred to above.

The main conditions are that the entrepreneurs who make their health care staff available must state on the invoice that use is being made of this corona approval and they must also record in their administration the information relating to the application of the approval. 

If a fee is charged for the secondment, the fee for the secondment must be limited to the gross salary costs of the staff member concerned, plus an administrative cost allowance of no more than five per cent. Under no circumstances may profit be sought or made from the secondment of the health care staff.

The supply of healthcare personnel which, on the basis of this approval, is not subject to VAT is also not taken into account for determining the supplier’s right to deduct VAT.

In case of application of the corona approval by taxable persons, other than the aforementioned VAT exempt medical institutions in a broad sense, the possible deduction of VAT for these entrepreneurs will nor be afflicted. 

As a result of this corona approval, VAT exempt entrepreneurs other than the afore-mentioned VAT exempt institutions, do not acquire any (additional) right to deduct VAT, nor does the application of this approval reduce their possible existing right to deduct VAT.

VAT and free provision of medical supplies and equipment

The Dutch VAT authorities approved until 1 January 2021 that the free-of-charge provision of medical supplies and medical equipment to medical care institutions as mentioned above or to general practitioners, does not affect the levying or deduction of VAT on the entrepreneur who supplies these goods. There is no restriction on the deduction of VAT or the levying of VAT.

The two most important conditions are:

  • It concerns only goods that are mentioned in the list of the World Customs Organization; classification of medical facilities in connection with outbreak Covid-19.
  • The entrepreneur must state on the invoice that use is being made of this corona approval and must record the data relating to the application of the approval in the administration.

Furthermore, in connection with the compulsory closure of sport accommodations, it has been approved by the Dutch tax authorities that the reduced VAT rate can be applied on gym services that are offered online in an adapted form. The reduced VAT rate of 9 percent for online sports lessons applies for the period of compulsory closure, being:

  • 16 March 2020 up to and including 1 July 2020;
  • 15 December up to and including 4 June 2021;
  • 28 November 2021 up to and including 14 January 2022.

For more information, please contact Jochem Kijftenbelt.


The logistics chain may be hampered by the coronavirus epidemic. Delays are possible when either sending or receiving. Spreading the logistics can eliminate some of these problems. Insofar as existing customs schedules have to be adapted due to the spread of logistics across various ports, it is extremely important to consult with customs authorities or advisers regarding the customs-related consequences.

The processing of customs procedures or customs permits is often subject to deadlines. Limited logistical availability or staffing issues at customs offices or companies, may mean these deadlines are not met. You can make agreements with the customs authorities to extend these deadlines.

For customs debts that arose in the period 1 March to November 2020, it is no longer possible to apply for a deferment.

Customs debts incurred in December 2020 may be postponed until 15 January 2021.

For more information, please contact Claudia Buysing-Damsté.

More information about VAT and customs


Claudia Buysing Damsté

Partner, Rotterdam, PwC Netherlands

+31 (0)65 103 04 63


Jochem Kijftenbelt

Partner, Amsterdam, PwC Netherlands

+31 (0)64 801 92 27



Tax on profit

In addition to requesting a deferment of payments, it is also possible to claim a refund if you expect to make a loss this year. In fact, you do not need to wait to set off your loss until your tax return has been processed. When you submit a provisional return you can immediately request a provisional loss set-off of eighty per cent of the loss you indicate. To do this, the assessment for the year against which the loss is to be set off must already be final.

Corporate income tax - corona tax reserve

If 2020 becomes a loss year for your company, while 2019 was a profitable year, you have the possibility of setting off this loss against your profits from 2019, insofar as the losses do not exceed the profits. This would generate a tax refund. Insofar as the losses exceed the profits of the previous financial year, the losses can still be set off against the profits of subsequent financial years according to the rules for loss compensation.

This 'carry back of tax losses' is effectuated when filing the corporate income tax return for 2020. Because the tax returns for 2020 are submitted in 2021 or later and as the government considers it undesirable for companies to have to wait so long to set off their losses, the government allows the formation of a 'tax corona reserve' for 2019. The most important requirements are as follows:

  • a ‘corona-related loss’ for book year 2020 should be expected;
  • the ‘corona-related loss’ shall not exceed the total losses for 2020;
  • Your company’s loss that you are expecting to suffer in 2020 as a result of the corona crisis can be brought fully or partially to a corona tax reserve against your profits for 2019. The corona tax reserve should not exceed the total amount of profits for 2019. The tax result for 2019 therefore cannot become negative as a result of this reserve. 
  • the corona tax reserve should within book year 2020 be included in the profits of your company;
  • The addition to the corona tax reserve was included in the 2019 tax return under the section “other tax reserves”. The release of the corona tax reserve in the book year 2020 is included as a withdrawal under the same heading of the 2020 tax return.
2020 provision for expenses in 2021

When preparing the corporate income tax return for the 2020 financial year, you may recognise a provision based on the normal fiscal rules for expenses that were incurred in 2021, but which origin lays in 2020. Under certain circumstances a provision can be formed, as an example, for the expenses of a redundancy scheme to be made in 2021 related to staff reductions due to the corona crisis and already decided in 2020.

Reimbursements TOGS and Subsidy fixed charges (TVL) exempted

Benefits under the TOGS and Subsidy fixed charges (including the one-off stock and adjustment costs for the hotel and catering industry and closed retail trade) are not included in the profit, so no profit tax has to be paid on them. This had already been regulated in the Dutch Besluit noodmaatregelen coronacrisis of 8 May 2020 (and updated in Besluit noodmaatregelen coronacrisis van 28 juni 2021) (Decree) but is now also laid down in the Tax Plan 2021 and the letter to the Lower House of Parliament of 18 December 2020.

Tax implications Tozo-1

Because the Tozo benefit (Temporary bridging arrangement for self-employed persons) is a family benefit and is claimed by both partners, the benefit is included in the partner's income. Both partners receive half of the family benefit provided, which is also reflected in the annual statement that both partners receive for this benefit. In Tozo-1 (till 1 June 2020), sometimes too little payroll tax was withheld, so that in those cases there is a chance that on the basis of the income tax return 2020 tax has to be paid extra. This mainly concerns cases in which the partners have such an income that they are not entitled to any or less payroll tax credit or fall into a higher tax bracket than that assumed by the municipality. As of Tozo-2 (from 1 June 2020), a partner income test applied and this problem should no longer arise.

Repayment of Tozo loans

Self-employed entrepreneurs were initially required to start repaying the Tozo working capital loan on 1 January 2022. However, due to the tightened corona measures in December 2021, the mandatory repayment has been postponed for half a year. Thus, mandatory repayment will begin on 1 July 2022. This postponement applies to all Tozo loans, regardless of when they were granted. Also, the maturity for all Tozo loans has been extended from 5 years to 6 years. This concerns the period from the moment of granting until the moment when the loan must be repaid. The entrepreneur does not have to pay interest over the months January 2022 up to and including June 2022.

Assistance for self-employed persons

As of 1 October 2021 the Tozo has been discontinued. Self-employed professionals in need of financial support can apply for the Besluit bijstandverlening zelfstandigen 2004 (Bbz). The Bbz conditions have been temporarily relaxed in the fourth quarter of 2021 up to 1 April 2022. When requesting the Bbz under the temporarily relaxed conditions, the following is of interest:

  • No means test (vermogentoets) wll be performed; 
  • You can request the Bbz retroactively for a maximum of two months;
  • The income and the amount of the Bbz is determined by month (rather than financial year) and it concerns a grant (instead of a provisional loan).

Corporate income tax rate

There are two corporate income tax rates, namely the low rate (fifteen per cent in 2022) for the first 395,000 euros of taxable profit (the so-called basic rate), and the high rate (25.8 per cent) for the rest. As a result the effective tax burden will decrease if a company generates a lower taxable profit and will increase if a higher profit is achieved. In more difficult times your company will therefore pay less tax relatively speaking as well as in real terms.

Personal income tax rate

People who have a private company (personal income tax companies) pay progressive personal income tax on their profits (in 2022: 37.07 to 49.5 per cent, also see our fiscal datacard 2022). The progressive rates mean that the same applies as for businesses/companies which are subject to corporate income tax, with a lower taxable profit leading to a lower effective tax burden. Less profit in difficult times leads to less tax relatively speaking as well as in real terms.

Measure for self-employed persons: relaxation of hours criterion

In order to avoid losing the right to entrepreneurial facilities based on the 1225-hours-per calendar-year-criterion, in the period from 1 March 2020 to 30 September 2020, entrepreneurs will be deemed to have spent at least 24 hours per week on their business(-es), even if they have not actually done so in view of the corona crisis. 

The relaxation of the hours criterion applies also to seasonal workers by means of an additional provision. Entrepreneurs who are exercising seasonal work that normally peaks from 1 March to 30 September 2020 in relation to the number of hours they spend on their company, are considered to have spent the same number of hours in this period as in the same period in 2019.

The reduced hours criterion of eight hundred hours per calendar year for the starters' deduction for incapacity for work is also relaxed, as a result of which the entrepreneurs concerned are deemed to have spent at least sixteen hours a week at their company(-ies) for the period from 1 March 2020 to 30 September 2020.

Hours criterion 2021 

There is also a relaxation of the hours criterion for 2021. This relaxation means that during the period from January 1, 2021, through June 30, 2021, entrepreneurs are deemed to have spent at least 24 hours per week on their business 2021 (and at least sixteen hours per week for the starter's deduction in the case of disability).

For entrepreneurs who perform seasonal work, it applied  that they would be deemed to have spent the same number of hours in the period from January 1, 2021 through June 30, 2021 as they spent in this period in 2019. The entrepreneur can use the 2019 records to find out how many hours he spent on the business in the period from January 1 to June 30 and thus also assess whether he meets the hours criterion in 2021.

The reduced hours criterion of eight hundred hours per calendar year in the starter's deduction for disability is also being relaxed. For the period from January 1, 2021 through June 30, 2021, the entrepreneurs in question would be deemed to have devoted at least sixteen hours per week to their business(es).

Extended deadline for retroactive tax neutral conversion and tax neutral return

Tax neutral conversion of a personal income tax company into a NV or BV (public and private limited companies, respectively) and tax neutral return to a personal income tax company are possible with retroactive effect to the beginning of the year under certain conditions. One of the conditions for the retroactive effect is that certain legal actions are carried out within fifteen months of the date to which the retroactive effect is desired. The deadline for retroactivity up to 1 January 2019 expired on 31 March 2020.

Due to the corona crisis, the government approves that the inspector extends this fifteen-month period by three months if this period expires in the period from 1 March 2020 up to and including 31 May 2020. This part of the Dutch Besluit noodmaatregelen coronacrisis van 28 juni 2021 (Decree) has a retroactive effect to 12 March 2020.

Extended deadline for retroactive company merger, legal merger and demerger

If the facilities of the corporate merger, the legal merger and the demerger are used with retroactive effect to the beginning of the financial year, then the condition applies that certain legal acts must have been performed within twelve months - and in the case of a corporate merger within fifteen months - up to the moment that the facility has retroactive effect. Due to the corona crisis, this deadline may not be met if it expires in the period from 1 March 2020 up to and including 31 May 2020.

Therefore, the government approves that the inspector extends the twelve-month period for the legal merger and demerger and the fifteen-month period for the corporate merger by three months if the deadline expires in the period from 1 March 2020 to 31 May 2020. This part of the Dutch Besluit noodmaatregelen coronacrisis van 28 juni 2021 (Decree) shall have retroactive effect until 12 March 2020.

For more information, please contact Philip Vossenberg.

More information about taxes

Philip Vossenberg

Tax Partner en Regioleider regio NOC, Amsterdam, PwC Netherlands

+31 (0)62 295 34 75


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Claudia Buysing Damsté

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Philip Vossenberg

Philip Vossenberg

Tax Partner en Regioleider regio NOC, PwC Netherlands

Tel: +31 (0)62 295 34 75

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