Wijziging van de Invorderingswet 1990 (Wet uitstel van betaling exitheffingen)

This Dutch bill amends the Collection Act 1990 (Invorderingswet 1990) to allow deferred payment of exit taxes (exitheffingen). An exit tax becomes due when a person or company moves assets or its residence out of the Netherlands, because the move is treated as a deemed sale. The bill sets out the conditions under which that tax can be paid later instead of immediately. This is based on metadata only, not the full legislative text. The change would mainly affect individuals and businesses that owe Dutch exit tax after relocating assets or residence abroad, particularly those facing payment that is not yet due in cash. The tax authorities would administer the deferral rules. The exact eligibility criteria and conditions cannot be confirmed from the metadata alone.