Payment default

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All tax and duty claims must be paid by the due date. Action will be taken if any claims are not paid by this date or if they are paid too late.

Your obligation to pay will not lapse even if you dispute the claim.

Interest on overdue payments

If you fail to pay the correct amount by the due date, interest will accrue (penalty interest). Penalty interest will accrue from the due date until the outstanding amount is paid in full. The interest rate is adjusted twice a year by the Ministry of Finance.

Possible measures in the event of payment default

  • distraint proceedings
  • attachment of earnings order
  • compulsory sale
  • bankruptcy petition
  • offsetting

You must expect to incur fees or have an entry added to your credit record if any of the above actions are taken.

Read more about measures to collect unpaid underpaid tax.

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