On 19 September 2022, the Netherlands published Decree no. 2022-219271 in the Official Gazette. Among other things, the Decree provides for the formal implementation of Extended Payment Terms for COVID Tax Debts for Qualifying Taxpayers. As previously reported, this includes that the repayment of deferred "corona" tax debts from 1 October 2022 is extended from a period of up to five years (60 …