Brief summary of the measures taken by the Belgian Government in an effort to support businesses as they navigate COVID-19

Supporting measures income tax and withholding taxes

• Application for support measures for tax liabilities and VAT from the FPS Finance
• Tax prepayments personal income tax and corporate income tax
• Extension of payment deadline for personal, corporate, legal entity and non-residents income tax assessments related to tax year (assessment year) 2019 that have been established as from 12 March 2020 + extension of filing deadline for corporate income tax, legal entity and non-residents income tax returns with a filing deadline between 16 March 2020 and 30 April 2020
• Ruling application for homework allowance
• Extended filing and payment deadline wage tax
• Decrease of social security contributions for self-employed persons + extension for payments to the NSSO

Supporting measures VAT

• Accelerated VAT refunds
• Extended filling and payment deadline VAT
• Extended filing and payment deadline VAT 2.0
• No VAT when donating medical supplies to hospitals
• Special VAT return 629

Other measures

• Temporary unemployment
• Bridging right (“Overbruggingsrecht”)
• Corona nuisance premium ("Hinderpremie") - Flanders
• Corona nuissance premium ("Indemnité Covid-19") - Wallonia
• Corona nuissance premium - Brussels Capital Region
• Overview of aid measures in Wallonia
• Tourism support measure
• Deferred payment business credits