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COVID-19 EU PolicyWatch

Database of national-level responses

Eurofound's COVID-19 EU PolicyWatch collates information on the responses of government and social partners to the crisis, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for case BE-2020-13/847 – measures in Belgium

Regional measures on the deferral or cancellation of tax and bills payments

Regionale maatregelen voor uitstel/annulatie van betaling van belastingen en rekeningen

Country Belgium , applies regionally

    • – BE1 RÉGION DE BRUXELLES-CAPITALE/BRUSSELS HOOFDSTEDELIJK GEWEST
      – BE2 VLAAMS GEWEST
      – BE3 RÉGION WALLONNE
Time period Temporary, started on 27 March 2020
Type Legislations or other statutory regulations
Category 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)

Background information

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.

Content of measure

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.

Use of measure

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.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
Local / regional government
Regional funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown

Involvement

The measures mainly involve taxation, which generally is not the competence of the social partners.

Views and reactions

Its not clear what the involvement was of the social partners in these measures.

Sources

Citation

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.