Government measures in key jurisdictions 3rd edition final - Flipbook - Page 130
The Netherlands
Property
•
The Dutch Government has come to an agreement with housing corporations and associations
that tenants will not be evicted during the Covid-19 crisis. For tenants who are unable to pay
the monthly rent despite these measures, landlords will endeavour to provide custom
solutions. Evictions may only take place in case of criminal activity or extreme nuisance.
•
Furthermore, the Dutch Government has initiated an emergency act allowing temporary lease
contracts to be extended during the course of the crisis. Currently, Dutch law prescribes that any
extension of a temporary lease will automatically be converted into a permanent lease, causing
landlords to terminate the contract at the end of the lease. The emergency act will allow
landlords to extend the lease with a maximum of three months and until 1 September 2020 at
the latest. The aim is for this legislation to enter into force as soon as possible.
Litigation
••
Are the courts
operating?
From
11 May
2020, physical
hearings
willhas
recommence
for cases with
where
theestate
physical
presenceonof
The Dutch
Ministry
of Economic
affairs
drawn up guidelines
real
companies
the
is shop
deemed
necessary.
Criminal,
youth,
family
mattersguideline
have priority.
howparties
to cater
owners
in financial
distress.
Theand
most
important
is for real estate
•
companies
to (partially)
suspend
the renttointhe
April,
Mayremain
and June,
upon request.
The
deadlines
for submitting
documents
courts
unchanged
as much as possible,
unless
the
court
reports
otherwise.
Real estate companies are urged to act in accordance with the guidelines, however they are not
Have any changes
been made to
the laws around
property, rent and
enforcement?
Tax
•
•
•
Companies can obtain deferral of payment of income tax, corporate income tax, wage tax and/or
value added tax, excises (mineral oils, alcohol, and tobacco), insurance tax, gambling tax, and landlord
levy). The Dutch tax authorities will postpone collecting payment and grant a deferral until September
2020, immediately after receipt of such request. The deferral applies to current debts as well as the
debts that arise during the three months after deferral application. Furthermore, a deferral for a period
longer than three months is possible but is subject to further conditions. The deferral application
may be submitted here.
•
The tax authorities will not impose default penalties for non-payment or late payment of taxes.
Default penalties (automatically) imposed will be reversed. Even though this is not specifically
confirmed, it is generally understood that both measures apply since 12 March 2020. The
collection interest that normally starts after the expiry of the payment term will be temporarily
reduced from 4% to 0.01% from 23 March 2020 until 1 October 2020. This applies to all tax debts.
In addition, the interest rate for unpaid tax will also be reduced to 0.01% as of 1 June 2020. An
exception to this is the temporary reduction of the rate for unpaid personal income tax, which will
take effect from 1 July2020.
•
If a preliminary corporate tax assessment has been imposed and the taxable profit is likely to be lower
than the taxable profit estimated for the preliminary assessment, a reduction of the preliminary
assessment may be requested. This creates a right to a refund (if the preliminary assessment has
already been paid in full) or provides for a reduction of the monthly tax due (if the preliminary
assessment is paid on a monthly basis).
Has any new
legislation been
introduced in light of
Covid-19?
130
legally binding.
Whenever
possible, courts aim to carry out any other hearings remotely, using various
digital aids that have been put into place.
Government measures in key jurisdictions