Government measures in key jurisdictions 4th edition - Flipbook - Page 13
Belgium
Litigation
Are the courts
operating?
The College of Courts and Tribunals has published its guidelines on the operation of the courts and
tribunals as of 1 September.
All hearings will be organised, and established cases will be dealt with in the normal way. This means that
all those who have been summoned are expected to be present at the hearing, or to be represented by
their lawyer(s).
The clerk’s offices are again accessible, subject to the known precautions: the rule of social distancing
(1,5m) must be complied with, limiting the number of people in a room, wearing a mask etc. It is best to
contact the clerk’s offices in advance by telephone or e-mail. Please find the necessary e-mail addresses
and telephone numbers on the website of the court or tribunal concerned..
Wearing a mouth mask is still compulsory in all courthouses and courtrooms. The President of the
courtroom may allow the mask to be taken off if sufficient distance can be kept and if it is necessary for the
proper conduct of the hearing. The staff of the court monitors compliance with the corona precautions.
In summary, the courts will continue to function as before, and apply the necessary precautionary
measures. Justice is an essential service that will be further ensured in the interest of all. Furthermore, it is
advisable to consult the websites of the different courts and tribunals for more news on the different
measures taken, as these often differ and are quickly updated.
Tax
In Belgium, the federal and regional governments have provided many tax supports measures.
Has any new
legislation been
introduced in light
of Covid-19?
At the federal level:
•
Law of 29 May 2020 concerning urgent tax provisions due to Covid-19:
- 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;
- No VAT on donations of medical supplies to hospitals;
- For natural persons: tax reduction for gifts;
- For companies: deduction as professional expenses;
- For self-employed persons: deduction as professional expenses; and
- Modification of the prepayment rates of income tax.
•
Law of 15 July 2020 concerning urgent tax provisions due to COVID-19:
- Exemption from payment of professional withholding tax;
- Modification of the tax reduction system for gifts;
- Extension of the measure for childcare expenses;
- Tax exemption for consumption cheques;
- Temporary increase in the deductibility of reception expenses;
- Increase in the deduction for investment;
- Tax reduction for the acquisition of new shares in companies that have seen their sales drop
sharply due to the Covid-19 pandemic;
- Exemption from payment of the VAT advance to be paid in December 2020;
- VAT regime for levies on computers for free delivery to certain establishments and
organizations; and
- Amendment to the Tax Shelter regime
Government measures in key jurisdictions
13