Tax debt remission (kwijtschelding) for business owners: is it possible?

Updated 29 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law

What is remission?

If you cannot pay a tax assessment, or only with great difficulty, the collector can remit the debt in full or in part. That part of the debt then lapses.

For business owners: only through an arrangement

If you run a business, the tax authority only remits debt as part of an arrangement with all your creditors. It only takes part if, among other things:

• as a percentage of its claim, it receives at least twice as much as the ordinary creditors,
• you file and pay new returns promptly while the request is handled,
• your business has a real future after the arrangement,
• no one else can be held liable.

For VAT and payroll tax the tax authority is especially reluctant. After all, you collected or withheld that money for the tax authority.

Stopped your business?

If you are no longer in business, you are treated as a private individual for remission. Remission is then also possible for income tax you owed as a business owner. You first use your assets and at least 80% of what you can spare. What remains after that can be remitted.

What closing a business involves is explained on closing a sole proprietorship.

When never?

• If you have not filed the required return.
• For a provisional assessment not yet followed by a final assessment.
• If it is your own fault that you cannot pay.
• For motor vehicle tax.
• For a debt with Dienst Toeslagen (benefits).

While your request runs

While the collector handles your request, no collection takes place. If he refuses, you can appeal to the director of the tax authority within ten days. The collector waits those ten days before continuing.

First check whether the assessments are right

For most business owners a payment plan is the realistic route. Also check whether the assessments are right. An estimated assessment that is too high can be reduced. That part then does not need to be remitted.