Factsheet for case BE-2020-13/847 – measures in Belgium
, applies regionally
|Time period||Temporary, started on 27 March 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Dries Van Herreweghe (Katholieke Universiteit Leuven) and Eurofound|
|Case created||14 May 2020 (updated 16 September 2020)|
Aside from the measures that were taken on the federal, level the different regions (Flanders, Wallonia, Brussels) have decided to undertake different fiscal measures as well to support businesses in need. A large part of these measures consist of delayed payments of different taxes that businesses are required to pay and can add up to significant amount. The delay of payment should give business the opportunity to have more financial breathing room.
Flanders: The Flemish Tax Administration will only send the property tax assessment notices for the assessment year 2020 as from September 2020 instead of May. This measure applies to companies that are legal entities.
Wallonia: Financial assistance of €2 million will be granted to municipalities which decide to suspend municipal taxes from the affected sectors.
Brussels: The Brussels tax administration has decided to extend the deadline for the payment of property tax by two months for the assessment year 2020. The payment conditions for the repayment plans have also been relaxed. The Brussels-Capital Region suspends payment of the City Tax (tax on tourist accommodation) for the 1st half of 2020. However, tourist accommodation operators still have to submit their monthly declaration during this period.
The measures are taken in each of the different regions, it therefore applies to a almost all businesses. Concrete numbers are not available at the time of writing.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
Local / regional government
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
The measures mainly involve taxation, which generally is not the competence of the social partners.
Its not clear what the involvement was of the social partners in these measures.
Eurofound (2020), Regional measures on the deferral or cancellation of tax and bills payments, case BE-2020-13/847 (measures in Belgium), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.