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Tax Facts

On 14 October 2026, the Dutch Caribbean Tax Administration (‘Belastingdienst Caribisch Nederland’) published a new downloadable form on its website for individual taxpayers to request an extension of the time to submit their annual financial statements. The existing annual financial statement filing obligation remains applicable. Taxpayers who are unable to meet the statutory filing deadline may request an extension, subject to certain conditions.

The circular ‘aanschrijving’ extends the filing deadline under the hardship provision, giving employers three months from the start of the calendar year to prepare and submit the required request for the exemption of qualifying overtime pay from wage tax and social security contributions.

The circular ‘aanschrijving’ extends the filing deadline under the hardship provision, giving employers three months from the start of the calendar year to prepare and submit the required request for the exemption of qualifying overtime pay from wage tax and social security contributions.

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