November 8, 2021
The Ministry of Finance published amended Guidelines on the recovery of tax debts, now officially called “Richtlijnen ter invordering van openstaande schulden Ontvanger”, (hereafter: the “Guidelines”).
Please find below the background of and most relevant changes to the Guidelines.
The Guidelines provide government employees concerned with the collection of tax debts with internal rules when concluding payment arrangements (betalingsregeling) and offers to discharge tax debts (saneringsregeling) with tax debtors. The offer to discharge tax debts allows a tax debtor to settle its tax debt for less than the full amount owed. This is only possible in case the tax debt was issued on 30 December 2020 or prior to that date.
As mentioned, the Guidelines have retrospective effect from 12 July 2021. It is unclear how will be dealt with previous requests that were denied under the old Guidelines but should have been approved. The same question goes for requests that were not filed by tax debtors based on the old Guidelines and objections and appeals that were considered withdrawn but could have been pursued under the new Guidelines. It is also unclear whether tax debtors who already concluded an agreement to discharge tax debts are eligible to apply for an offer again under the new broader scope of the Guidelines. We hope that the tax authorities will provide individual solutions in such cases.
As a final remark, please note that a request for an offer to discharge tax debts should be submitted ultimately 31 December 2021. The Minister of Finance can extend this deadline.