Coronavirus - Government measures in key jurisdictions - Flipbook - Page 13
Belgium
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In terms of criminal proceedings, the following measures have been taken in
accordance with Royal Decree No. 3 concerns various measures on criminal
procedure and the enforcement of penalties. During the period between 18 March
2020 and 3 May 2020 (with certain exceptions):
– in respect of Chamber of Indictment, written procedure will apply, and
– the Criminal Enforcement Court will only hear the following persons: (i) the
applicant’s counsel (in the case referred to in Article 3, §3 of the Act of 17
May 2006 on the external legal position of persons sentenced to a custodial
sentence); (ii) the counsel for the convicted, for the victim and for the prosecution
(in the cases provided for in Articles 53, 61, 63, 68, 75/2, 78, 79, 95/1, 95/6, 95/13,
96/16, 96/18, 96/19, 96/23 and 95/30 of the same Act of 17 May 2006).
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Tax
To consult the relevant Royal Decrees, please refer to: Royal Decree No. 2,
Royal Decree No. 3
In Belgium, the federal and regional governments have provided many tax supports
measures. At the federal level:
Has any new
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legislation been
introduced in light
of COVID-19?
Federal Public Services Finance can foresee repayment schemes for existing
fiscal debts for businesses that find themselves in difficulties due to the COVID-19
outbreak. It applies to withholding tax, VAT, personal income tax, corporate tax and
legal entities tax.
•
Deferment for the filing of tax declarations for Corporate Tax, Legal Entities Tax, and
Non-resident Corporate Tax with deadlines from 16 March up to and including 30
April 2020.
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Deferment of VAT-declaration and intracommunal statements filing.
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Deferment for the payment of VAT, personal income tax, corporate tax and payroll
withholding tax.
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COVID-19 virus should be considered as an exceptional circumstance justifying the
exemption of a write-down on a trade receivable.
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According to Circular 2020/C/46, with respect to qualifying donations:
– no VAT on donations of medical supplies to hospitals,
– for natural persons: tax reduction for gifts,
– for companies: deduction as professional expenses, and
– for self-employed persons: deduction as professional expenses
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Accelerated VAT refunds for all monthly VAT declarations of February 2020,
submitted up to and including 3 April 2020.
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Deferment for the payment of the special VAT declaration 629.
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Modification of the prepayment rates of income tax.
Government measures in key jurisdictions
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