Home Requesting deferral of payment from the Dutch tax authorities
Requesting deferral of payment from the Dutch tax authorities
Deferral of payment (uitstel van betaling) means you may pay an assessment later. The tax authority grants it in a few situations. You do have to ask for it yourself.
Updated 29 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law
When do you get deferral?
The tax collector (the ontvanger) can grant deferral if:
- you have objected to the assessment,
- you have payment problems,
- you will soon receive a refund that can pay the assessment.
How to request it
You request deferral in writing from the collector. Explain why you cannot pay now and when you can. Until the collector has decided, he treats you as if deferral has been granted. No collection takes place.
Did you object and state the amount you disagree with, with a calculation? Then your objection also counts as a request for deferral for that part of the assessment. An appeal to the court does not automatically count as a request for deferral. You request that separately.
With payment problems: the payment plan
Is the amount certain, but can you not pay it all at once? Then a payment plan is the route. For business owners it usually runs for up to twelve months, counted from the collector’s decision. You file and pay new returns on time and submit a well-founded proposal.
Longer is possible if an expert, such as an accountant, states that the payment problems are real and temporary, will be solved by a certain date, and that your business is viable. The collector can also require security as a condition.
Provisional assessment too high?
If you ask the inspector to lower your provisional income tax assessment, you can separately request deferral for the difference from the collector. That request is generally granted. The deferral ends as soon as the inspector has decided on your request.
Deferral refused?
The collector must give reasons for a refusal. You can appeal to the director of the tax authority within ten days of the date of the decision. While that appeal runs, no collection takes place.
What you can do after a reminder or enforcement order is explained on our page on enforcement orders and seizure.
We request it for you
Valorem writes your request with a well-founded payment proposal and handles contact with the collector. You know the price up front.
Would you like to request deferral of payment?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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