Number of requests for exemption from late payment interest

Where the person liable is in serious financial difficulties, he may apply for exemption from late-payment interest. In the event of a favourable decision, default interest shall be waived. In the last two years, marked by the coronavirus crisis, the number of applications has decreased. This is due to the fact that, during this crisis, specific support measures (extension of payment deadlines, etc.) were granted and recovery was suspended for certain periods and in respect of certain categories of debtors.