The coronavirus crisis has far-reaching economic consequences. That is why the Belgian government has decided to offer companies and private individuals various tax relief measures. There are measures that have to be applied for, as well as measures that are granted automatically.
1. RELIEF MEASURES THAT HAVE TO BE APPLIED FOR
The first set of measures must be requested by taxpayers. The requests will be assessed on a case-by-case basis to establish whether or not the applicant is entitled to the relief measures.
1.1 Relief measures relating to tax debts
Enterprises experiencing difficulties as a result of coronavirus can apply for various tax relief measures by using this form. The application is available to all enterprises registered with the CBE.
The following tax relief measures are available:
- an extended payment plan for tax debts;
- an exemption from interest on late payments; and
- a waiver of fines for non-payment of taxes.
These measures can be requested for payroll tax, VAT, personal income tax, corporate income tax and legal entities tax.
1.2 Social security contributions
Self-employed persons may apply for a deferment of payment of social security contributions. The application must be made to the competent social secretariat before 15 June 2020.
2. RELIEF MEASURES GRANTED AUTOMATICALLY
The following measures are granted automatically and therefore do not need to be applied for.
2.1 Additional payment term
An additional period of two months is granted for the payment of various taxes. This period of two months applies in addition to the normal period. No late payment interest will be charged during the extension. The additional payment term applies to the payment of the following taxes:
- payroll tax;
- personal income tax;
- corporate income tax;
- non-resident tax; and
- legal entities tax.
On 14 April 2020, in the context of the coronavirus crisis, the federal government granted an additional payment term of two months for the following taxes relating to April 2020:
The payment term for the periodic payroll tax for April 2020 has been extended until 15 July 2020. The payment term for the periodic VAT return for April 2020 has been extended until 20 July 2020.
2.2 Extension of the deadline for submitting tax returns
Taxpayers that have to file a corporate income tax return, legal entities tax return or a non-resident tax return with a deadline of between 16 March and 30 April have been given until Thursday 30 April 2020 to file their tax/VAT returns.
The submission periods for the periodic VAT returns will also be extended:
- VAT returns for February 2020: deadline extended to 6 April 2020;
- VAT returns for March 2020: deadline extended to 7 May 2020;
- VAT returns for the first quarter of 2020: deadline extended to 7 May 2020.
For further information and advice on how to proceed, please contact Olivier Querinjean and Arnout Vaninbroukx.