Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Can an entrepreneur get a time extension for payment of a tax claim?

Time extension for payment of tax claims by entrepreneurs

The tax authorities do not easily grant a time extension for payment of an income tax claim for entrepreneurs. Time extension for payment for an entrepreneur actually means that the tax authorities take over the risk of the business. This means that the tax authorities will act as an improper lender which is not one of their tasks. It is also possible that the time extension will be anticompetitive towards other entrepreneurs who do pay their tax on time.

The position of the tax authorities therefore is that entrepreneurs must first explore other options to pay the tax debt for example by contacting other lenders like banks. Only if it turns out that other lenders do not offer a loan to the entrepreneur the tax authorities may grant a time extension for payment, but only if other conditions, mentioned below, are met too.

Important comments

  • Time extension will not be granted if the entrepreneur has structural financial problems. 
  • The business must be considered sufficiently viable by the tax authorities.
  • Time extension can't last more than a couple of months.
  • The lenght of the time extension depends on the heigth and nature of the outstanding tax claim and the payment capacity and capital position of the business.
  • Time extension starts at the final paydate of the tax claim.
  • The tax authorities will look at the payment and filing history of the entrepreneur.


To qualifiy for a time extension the entrepreneur must at least meet all the following conditions:

  1. The available credit facility must be insufficient to pay the tax claim. If there is a partial credit facility then first this part must be used to pay the tax claim. To be able to judge this the tax authorities want to receive a copy of the credit agreement and proof of the current outstanding credit facility. 
  2. The entrepreneur must provide a guarantee for the claim for which a time extension is requested. This guarantee should be easily convertable. Think of a bankguarantee, mortgage or a security provided by somebody who is credit worthy. 
  3. The guarantee must be at least for the same amount as the tax claim for which a time extension is requested.
  4. The tax authorities will provide a questionnaire which must be completed entirely and returned to them together with all requested documents.
  5. While the request for a time extension is being handled by the tax authorites no new tax debts should arise.


The tax authorities require both the completed questionnaire and all requested documents and proof of guarantee within 14 days after the questionnaire is being sent to the entrepreneur. So there is not much time to make arrangements. If the deadline of 14 daysis not met the tax authorities will refuse the time extension, otherwise the request will be processed further and checked with the applicable policies.

Documents required by the tax authorities

Copies of the following documents have to be provided together with the request:

  • Year end accounts for the past two years
  • the interim balance and profit & loss scheme for the present year
  • summary of the current projects/clients
  • a liquidity prognose for the coming 12 months
  • a general prognose for the coming two years

Based on the answers which are given on the questionnaire more documents may have to be provided like bank statements, year end statement of a mortgage, finance contract etc. 
So a lot of information and documents have to be provided to get a time extension for payment of a tax claim. Be aware of this and don't expect that the tax authorities will grant a time extension easily. 
There is a special ruling in 2012-2013 for wage tax and VAT claims. 
Attached Files (2)
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Protective assessment upon emigration
Viewed 8414 times since Fri, Feb 21, 2014
The Netherlands strive to accelerate the automatic exchange of information between countries
Viewed 3190 times since Tue, Nov 13, 2012
Which information should be mentioned on an invoice to my client?
Viewed 15053 times since Fri, Nov 4, 2011
Tax on a second part time job in the Netherlands
Viewed 12985 times since Wed, Jun 13, 2012
My partner has no income, is she entitled to a refund or tax credit?
Viewed 28993 times since Tue, Dec 13, 2011
Tax rate and tax brackets in the Netherlands - how is tax calculated?
Viewed 16142 times since Tue, Feb 14, 2012
I still own a pension fund in the Netherlands after I left. Will I have to declare this in a tax return?
Viewed 4999 times since Mon, Jan 16, 2012
Are there specific tax credits or tax allowances for entrepreneurs?
Viewed 58846 times since Thu, Jun 6, 2013
I have sold my house with a loss. Is this loss tax deductible?
Viewed 7805 times since Sun, Nov 27, 2011