{"id":43367,"date":"2020-04-29T07:51:54","date_gmt":"2020-04-29T05:51:54","guid":{"rendered":"https:\/\/limes-int.com\/covid-19-9-extra-tax-measures\/"},"modified":"2020-04-29T07:51:54","modified_gmt":"2020-04-29T05:51:54","slug":"covid-19-9-extra-tax-measures","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/covid-19-9-extra-tax-measures\/","title":{"rendered":"COVID-19 #9 | Extra tax measures"},"content":{"rendered":"

The Dutch government announced the following six additional tax measures to create financial space in the short term.<\/p>\n

    \n
  1. Reduction of the customary (\u2018minimum\u2019) wage in case of a decline in turnover. The customary wage may be reduced in equal proportion to the decrease in turnover of the company.<\/li>\n
  2. Relaxation of the hours criterion: In the period between 1 March 2020 and 31 May 2020 it is assumed the entrepreneur will meet the hours criterion.<\/li>\n
  3. Work-related expenses scheme: The discretionary margin is increased once to 3% of the first \u20ac400.000.<\/li>\n
  4. Fiscal \u2018corona reserve\u2019 in corporate income tax:\u00a0 The expected loss for 2020 related to the corona crisis can be charged to the 2019 taxable profit as a corona reserve. By using the corona reserve, a refund can be requested of previously paid and\/or payable corporate income tax for 2019. This can be done by requesting a further provisional corporate income tax assessment for 2019.<\/li>\n
  5. Postponement of the date of entry of the legislative proposal \u2018Wet excessief lenen bij eigen vennootschap\u2019<\/i> until 1 Januari 2023.<\/li>\n
  6. Break in payments for mortgage obligations. The repayment arrears can be spread over the remaining maturity. Besides, it is optional to split the remaining loan.<\/li>\n<\/ol>\n

    When more information is available about the measures, we will notify this on this webpage<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The Dutch government announced the following six additional tax measures to create financial space in the short term. Reduction of the customary (\u2018minimum\u2019) wage in case of a decline in turnover. The customary wage may be reduced in equal proportion to the decrease in turnover of the company. Relaxation of […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43367","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43367"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43367\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43367"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}