Peter van Dijk
Partner | Lawyer and Tax Lawyer
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The support package 2.0 was introduced on 20 May 2020. In addition to extending the emergency measures, this support package also proposes various adjustments. The support package 2.0 will apply, for most measures, for the period from June to August 2020.
For the NOW-scheme 2.0 we refer to our article 'Noodpakket economie en banen 2.0 – Arbeidsgerelateerde maatregelen met betrekking tot het coronavirus' (in Dutch only).
For the current tax measures, we refer to our article 'UPDATE | Dutch tax measures in light of corona virus | 12 May'.
We note that various changes have been proposed for these measures. For example, a "bonus block" (a restriction on dividend distributions, bonuses to management and repurchase of own shares) for additional deferral of tax payment. In addition, it may also be necessary to provide a statement from a third party to obtain an additional deferral of tax payment.
As soon as the introduced package has been implemented in legislation, in which the details of the regulations are included, we will post another update.
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