As previously reported, the Dutch government has announced the extension of the COVID-19 support and recovery package until the third quarter of 2021. Further to the measures noted in the announcement, changes are also being made in relation to the interest rate relief for late payment, which was reduced from 4.0% to 0.01% until 31 December 2021. Instead of reverting immediately to 4.0% from 1 January 2022, the rate will be reverted gradually to 1.0% from 1 January 2022, 2.0% from 1 July 202…