If you do not pay a tax assessment on time, you will normally have to pay 4% collection interest from the moment the payment term has expired. From 23 March 2020, the Tax authorities will temporarily reduce the collection interest from 4% to 0.01%. This applies to all tax debts.
The Tax authorities charge tax interest if a tax assessment is adopted too late, for example because you did not file your tax return on time or for the correct amount. The rate of the tax interest is 8% for corporate income tax and 4% for other taxes. The Tax authorities also temporarily lowers the tax interest rate to 0.01%. This will apply to all taxes for which tax interest is applicable. The temporary reduction of the tax interest rate will take effect from 1 June 2020, except for income tax. For income tax, the reduction will take effect from 1 July 2020.