Coronavirus - Government measures in key jurisdictions - Flipbook - Page 14
Belgium
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Tax shelter film and theatre: extension of the period within which the producer must
incur expenditure in order to meet the conditions for the “tax shelter” for audiovisual
works and performing arts.
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Non-taxable telework compensation up to 129,48 EUR per month to cover costs like
electricity and small office supplies.
•
Exceptional teleworking measures for cross-border workers due to COVID-19 virus:
– The presence of cross-border workers Belgium – Luxembourg in their place of
residence will not be taken into account for the calculation of the 24-day period.
– The presence of French cross-border workers in their place of residence in France
will not be taken into account for the calculation of the 30-day period.
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For more information, please view here.
At the regional level: Flanders
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Assessment notes for property withholding taxes will be sent as from September 2020.
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Exceptional premium of 4000 EUR for companies that are obliged to close down
completely.
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Road taxes: The payment period for companies is extended by 4 months.
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Extension of periods to meet tax obligations for inheritance tax and registration tax.
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Facilitating repayment plans.
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Additional period for municipalities to adjust surcharges on property tax.
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For more information, please view here.
At the regional level: Brussels-Capital
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Exceptional premium of 4,000 EUR for companies that are obliged to close down
completely.
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Suspension of the “city tax” in the Brussels-Capital Region for the first half of 2020.
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A two-month extension of the deadlines for the payment of property tax for the 2020
tax year.
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Exemption from tax for taxi services or chauffeur-driven vehicles for the 2020 tax year.
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Suspension of LEZ fines.
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For more information, please view here.
At the regional level: Wallonia
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Suspension of the deadline for the payment of Walloon taxes according to the
duration of the COVID-19 measures.
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Exceptional premium of 5.000 EUR for companies that are obliged to close down
completely.
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With regard to disputes concerning regional taxes, the deadlines for lodging appeals
and negative administrative decisions are frozen; reimbursements following positive
decisions are accelerated.
Government measures in key jurisdictions
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