Government measures in key jurisdictions 2nd edition final pages - Flipbook - Page 15
Belgium
– 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,
– the presence of cross-border workers Belgium – the Netherlands in their place of
residence due to Corona measures will not be taken into account, and
– the presence of cross-border workers Belgium – Germany in their place of
residence due to Corona measures will not be taken into account.
•
For more information, please view here.
At the regional level: Flanders
•
Assessment notes for property withholding taxes will be sent as from September 2020.
•
Exceptional premium of 4000 EUR for companies that are obliged to close down
completely.
•
Road taxes: The payment period for companies is extended by 4 months.
•
Extension of periods to meet tax obligations for inheritance tax and registration tax.
•
Facilitating repayment plans.
•
Additional period for municipalities to adjust surcharges on property tax.
•
For more information, please view here.
At the regional level: Brussels-Capital
•
Exceptional premium of 4,000 EUR for companies that are obliged to close down
completely.
•
Suspension of the “city tax” in the Brussels-Capital Region for the first half of 2020.
•
A two-month extension of the deadlines for the payment of property tax for the 2020
tax year.
•
Exemption from tax for taxi services or chauffeur-driven vehicles for the 2020
tax year.
•
Suspension of LEZ fines.
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For more information, please view here.
At the regional level: Wallonia
•
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.
•
With regard to disputes concerning regional taxes, the deadlines for lodging appeals
and negative administrative decisions are frozen; reimbursements following positive
decisions are accelerated.
•
Recovery procedures in progress / to be initiated are made more flexible, including at
the level of the judicial officers.
•
Repayment plans are facilitated.
Government measures in key jurisdictions
15