Overdue Debts: The 72-Installment Settlement Is on a “Tightrope” 📌

07 May, 2026 13:37

The new increase in overdue debts is causing serious concern within the economic policy team, as it appears to be complicating the planning and effectiveness of the new 72-installment settlement scheme.

Although the scheme was designed to offer significant relief to thousands of debtors, the continuous rise in unpaid debts to the tax authorities raises questions about how many people will ultimately be able to join and remain consistent with the arrangement.

🗓️ When the scheme is expected to take effect

The extraordinary 72-installment settlement is expected to become available in June and will concern debts owed to the State and social security funds, provided that they:

✅ were officially assessed by 31 December 2023
✅ remain unsettled up to 21 April 2026

Those who lost previous settlement arrangements will also have the right to join, for debts that became overdue from 2024 onwards.

The interest rate for the settlement is set at 5.84%, while the minimum monthly installment will be €30.

📊 What the AADE data shows

According to AADE data, during the first two months of 2026, new overdue debts reached €2.136 billion, marking an increase of 8.98% compared to the same period last year.

Taxes left unpaid by households and businesses during the period January–February 2026 alone came close to €2 billion.

⚠️ The main obstacle for debtors

As new overdue debts continue to rise, joining a new settlement becomes more difficult.

This is because a basic condition for participation in the 72-installment scheme is that all debts created from 2024 onwards must first be settled.

This settlement can be done either through full payment or through a standard payment arrangement:

• up to 24 installments for regular debts
• up to 48 installments for extraordinary debts

In practice, this means that many debtors will have to service old arrangements, new arrangements, and their current tax obligations at the same time.

💶 Only 6.65% of debts are currently under settlement

Total overdue debts to the tax authorities exceed €114 billion.

Out of this amount, only €5.26 billion, or approximately 6.65%, is currently under some kind of settlement arrangement.

This low percentage shows how difficult it is for many taxpayers to remain consistent when they have to cover both old and new obligations simultaneously.

🔎 The out-of-court mechanism

For debts over €5,000, there is also the option of joining the out-of-court debt settlement mechanism, which may, under certain conditions, even lead to a partial write-off of the debt.

However, this process is more complex, as it requires consent for the lifting of banking and tax secrecy.

✅ What debtors should pay attention to

Those interested in joining the new settlement should check in time:

🔹 which debts remain unsettled
🔹 whether there are new debts from 2024 onwards
🔹 whether a standard settlement or repayment is required first
🔹 whether the 72-installment settlement or the out-of-court mechanism is more beneficial for them

📍 myK.E.P. can help

myK.E.P. can assist you with reviewing your debts, evaluating the available options, and handling the process of submitting the most suitable settlement arrangement.

• Share on:
WhatsApp Deel Tweet Pin it Messenger Email