Government measures in key jurisdictions 5th edition - Flipbook - Page 13
Belgium
•
•
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 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 15 July 2020 concerning urgent tax provisions due to Covid-19:
• Tax Shelter: tax reduction of 20% for the acquisition of new shares in companies facing a
loss of turnover of more than 30% in the period from 2 November 2020 to 31 December
2020 due to the Covid-19 pandemic. This measure will be valid until 31 August 2021.
• 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.
• VAT rate of 6% on the supply, intra-community acquisition and importation of protective
equipment until 30 June 2021.
• Covid-19 virus should be considered as an exceptional circumstance justifying the
exemption of a write-down on a trade receivable.
• Non-taxable telework compensation up to Ä144,41 per month to cover costs like
electricity and small office supplies, for the period from 1 April 2021 until 30 June 2021.
The Belgian federal government introduced two optional powerful tax measures in response to
the Covid-19 crisis;
• carry back of tax losses of companies: deduct the loss of FY2020 from the taxable profit of
FY2019; and
• reconstruction reserve in order to improve the solvency of companies in the longer term.
Tax exemption of the compensations granted by the regions, communities, provinces or
municipalities due to the Covid-19 crisis until 31 December 2021.
Tax exemption for overtime pay in the critical sectors (including the care sector) for the
first and second quarter of 2021. The number of exempted voluntary overtime hours is set
at 120 hours for the first and second quarter of 2021 together.
The decrease of the withholding tax up to 15% for the temporarily unemployed.
The non-inclusion of remuneration for student work in the care and education sectors in the
calculation of means of subsistence.
No deduction of withholding tax from the remunerations for student work in the care and
education sectors for the second quarter.
The exemption for notarial powers of attorney.
Government measures in key jurisdictions
13
