Clearance for compliant tax debtors

Thousands of tax clearance notices have now been issued to taxpayers who owe money to the state.

Taxpayers with debts to the tax office or the pensions funds have made use of the new provisions that provide for a withholding rate for the collection of money or the transfer of property.

For the tax office to issue the tax clearance, debtors must first have joined a debt settlement program or have debts that are not due or suspended. In these cases a certificate of clearance may be issued with a limited validity, which cannot exceed one month.

The tax administration, after the debtor’s compliance with a payment plan, sets a mandatory withholding cap in cases where the clearance is issued for the collection of money or the transfer of property.

The withheld amount is taken into account to cover the installment or installments, according to the debt settlement plan. Especially for property transfers, the certificate is issued with a withholding amount of 70% of the price, as long as the price does not fall short of the property’s taxable value, and up to the amount of overdue settled debts to the tax administration.