Applying for a tax payment deferral agreement

Have you received a belastingaanslag (tax assessment notice) from the Belastingdienst (Tax and Customs Administration)? Are you unable to pay it? You may be eligible for an uitstel van betaling (deferred payment agreement).

Last updated on 27 December 2021

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Eligibility for a deferred payment agreement

You may be eligible a deferred payment agreement if, for example, you are waiting to receive a refund from the Belastingdienst and wish to offset the refund against your tax bill. The Belastingdienst’s website lists all the situations in which you are eligible for a deferred payment agreement (in Dutch).

Applying for a deferred payment agreement

Applications for a deferred payment agreement (in Dutch) are made by telephone or in writing to the Belastingdienst.

Laws and regulations (in Dutch)

Invorderingswet 1990, artikel 25

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