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La pandémie de COVID-19 (Coronavirus) affecte des centaines de
des milliers de personnes et conduit, partout dans le monde, à
mesures de santé et de sécurité de grande envergure. En conséquence, le COVID-19
crise a des conséquences sociales et économiques majeures. Les mesures sont
adoptées pour limiter autant que possible l'impact sur les contribuables
possible.

Édition spéciale de l'EUTA : Réponses de l'UE à la crise du COVID-19 (coronavirus) - Fiscalité

Dans cette édition spéciale de l'EUTA, nous donnons un aperçu des
mesures annoncées importantes adoptées par la Commission européenne
ainsi que dans nos pays d'origine Luxembourg, Belgique, Suisse
et les Pays-Bas. Cet aperçu est mis à jour régulièrement
base.

Commission européenne/aides d'État

Aides d'État : encadrement temporaire des aides d'État
soutenir l'économie dans l'épidémie de COVID-19 (Coronavirus)

Le 19 mars 2020, la Commission a publié un encadrement temporaire pour
permettre aux États membres de l'UE de fournir une aide pour soutenir la
économique dans le cadre des aides d'État existantes
règles1. Le cadre temporaire est basé sur l'article
107, paragraphe 3, du traité sur le fonctionnement de l'Union européenne,
qui prévoit que les aides d'État peuvent être déclarées compatibles avec les
marché commun s'il remédie à une perturbation grave de l'économie
d'un État membre.

Le 3 avril 2020, la Commission européenne a adopté le premier amendement
étendre le cadre temporaire pour permettre aux États membres de
accélérer la recherche, les tests et la production de Coronavirus
produits pertinents, de protéger les emplois et de soutenir davantage la
économique dans le contexte de l'épidémie de coronavirus. Le 8 mai
2020, la Commission a adopté un deuxième amendement pour compléter la
types de mesures déjà couvertes par le cadre temporaire et
règles existantes en matière d'aides d'État, en établissant des critères sur la base desquels
Les États membres peuvent fournir des recapitalisations et des dettes subordonnées
aux entreprises dans le besoinLe

Le cadre temporaire prévoit désormais les types de
aide:

  1. Subventions directes, avances remboursables, avantages fiscaux, zéro
    prêts à intérêt, garanties sur prêts couvrant 100 % du risque et
    l'apport de fonds propres, à condition que (i) l'aide ne
    dépasser 800 000 EUR (brut) par entreprise, (ii) l'aide est octroyée
    sur la base d'un schéma avec un budget prévisionnel (c'est-à-dire
    l'aide individuelle/ad hoc n'est pas couverte), (iii) l'aide est accordée à
    entreprises qui n'étaient pas en difficulté au 31 décembre 2019 mais
    qui a rencontré des difficultés ou est entré en difficulté par la suite en tant que
    suite à l'épidémie de COVID-19, (iv) l'aide est octroyée au plus tard
    avant le 31 décembre 2020. Des conditions spécifiques s'appliquent pour le
    secteurs de l'agriculture, de la pêche et de l'aquaculture
  2. Garanties de l'État pour les prêts contractés par les entreprises auprès des banques,
    à condition que les primes de garantie aient un certain niveau minimum,
    variant entre 0,25% et 2% selon la taille de l'entreprise
    (PME ou grande entreprise) et durée (prêt à 1 an, 2-3
    prêt à maturité ans ou prêt à maturité 4-6 ans). États membres de l'UE
    peut également notifier des régimes alternatifs, selon lesquels l'échéance, la tarification et
    la couverture de la garantie peut être modulée (par ex.
    couverture compensant une maturité plus longue). Conditions additionnelles
    s'appliquer, comme la condition que la garantie soit accordée avant le 31
    décembre 2020 au plus tard
  3. Prêts publics bonifiés aux entreprises, c'est-à-dire publics
    prêts à taux d'intérêt avantageux, à condition que la réduction
    les taux d'intérêt sont au moins égaux au taux dit de base (1
    année IBOR ou équivalent tel que publié par la Commission) plus un
    marge de risque de crédit, variant (à nouveau) entre 0,25% et 2% selon
    sur la taille de l'entreprise et la durée. Des régimes alternatifs peuvent
    également être notifié. Encore une fois, des conditions supplémentaires
    appliquer;
  4. Des garde-fous pour les banques qui canalisent les aides d'État vers le réel
    économique, c'est-à-dire que les aides sous forme de garanties et de prêts
    via des établissements de crédit ou d'autres
    institutions n'est pas considérée comme une aide indirecte à ces institutions,
    à condition que ces institutions soient en mesure de démontrer que les
    les avantages sont répercutés dans la plus large mesure possible sur les
    bénéficiaires finaux
  5. Assurance-crédit à l'exportation à court terme lorsque les États membres
    démontrer l'absence de marché en fournissant des preuves suffisantes de
    l'indisponibilité de la couverture du risque dans l'assurance privée
    marché
  6. Soutien à la recherche et au développement liés au coronavirus
    (R&D) sous forme de subventions directes, d'avances remboursables ou d'impôts
    avantages pour le coronavirus et d'autres R&D antiviraux pertinents. UNE
    une prime peut être accordée pour des projets de coopération transfrontalière entre
    États membres
  7. Accompagnement à la construction et à la montée en gamme des tests
    facilités sous forme de subventions directes, d'avantages fiscaux, remboursables
    avances et garanties sans perte pour soutenir les investissements permettant la
    la construction ou la mise à l'échelle des infrastructures nécessaires au développement et
    tester des produits utiles pour lutter contre l'épidémie de coronavirus, jusqu'à
    premier déploiement industriel. Il s'agit notamment des médicaments et
    traitements, dispositifs et équipements médicaux, désinfectants, données
    des outils de collecte et de traitement utiles pour lutter contre la propagation des
    virus. Les entreprises peuvent bénéficier d'un bonus lorsque leur investissement est
    soutenu par plus d'un État membre et lorsque l'investissement est
    conclu dans les deux mois suivant l'octroi de l'aide
  8. Soutien à la production de produits pertinents pour lutter contre les
    Épidémie de coronavirus sous forme de subventions directes, d'avantages fiscaux,
    avances remboursables et garanties sans perte pour soutenir les investissements
    permettant la production rapide de produits liés au coronavirus (comme
    énumérés sous 2). Les entreprises peuvent bénéficier d'un bonus lorsque leur
    l'investissement est soutenu par plus d'un État membre et lorsque le
    l'investissement est conclu dans les deux mois suivant l'octroi de la
    aide
  9. Accompagnement ciblé sous forme de report de paiement d'impôts et/ou
    suspensions de cotisations sociales : pour réduire encore la
    contraintes de liquidité des entreprises en raison de la crise du coronavirus
    et pour préserver l'emploi, les États membres peuvent accorder des
    reports de paiement des impôts et des cotisations sociales
    dans ces secteurs, régions ou types d'entreprises touchés
    le plus dur par l'épidémie
  10. Accompagnement ciblé sous forme de subventions salariales pour les salariés :
    contribuer à limiter l'impact de la crise du coronavirus sur les travailleurs,
    Les États membres peuvent contribuer aux coûts salariaux de ces entreprises
    dans les secteurs ou régions qui ont le plus souffert du coronavirus
    épidémie, et aurait autrement dû licencier du personnel
  11. Aide à la recapitalisation, soumise aux conditions suivantes
    conditions:
    1. Conditions sur la nécessité, l'opportunité et la taille des
    intervention: l'aide à la recapitalisation ne devrait être accordée que si aucune
    une autre solution appropriée est disponible. Il doit également être dans le
    intérêt commun à intervenir, par exemple pour éviter des difficultés sociales
    et défaillance du marché en raison d'importantes pertes d'emplois, de la sortie
    d'une entreprise innovante ou d'importance systémique, ou le risque
    d'interruption d'un service important. Enfin, l'aide doit être
    limité à permettre la viabilité de l'entreprise et ne devrait pas aller
    au-delà de la restauration de la structure du capital du bénéficiaire avant
    l'épidémie de coronavirus;
    2. Conditions d'entrée de l'Etat dans le capital des sociétés
    et rémunération : l'Etat doit être suffisamment rémunéré pour
    les risques qu'elle assume à travers l'aide à la recapitalisation. En outre,
    le mécanisme de rémunération doit inciter les bénéficiaires
    et/ou leurs propriétaires de racheter les actions acquises par l'Etat
    l'utilisation d'aides d'État pour garantir le caractère temporaire des
    intervention;
    3. Conditions de sortie de l'Etat du capital de
    les entreprises concernées : les bénéficiaires et les États membres sont
    nécessaires pour développer une stratégie de sortie, notamment en ce qui concerne
    grandes entreprises ayant bénéficié d'aides importantes à la recapitalisation
    de l'Etat. Si, six ans après la recapitalisation, l'aide publique
    sociétés cotées, ou jusqu'à sept ans pour les autres sociétés, la
    la sortie de l'Etat est remise en cause, un plan de restructuration de la
    le bénéficiaire devra être notifié à la Commission;
    4. Conditions de gouvernance : jusqu'à la sortie de l'Etat en
    plein, les bénéficiaires sont soumis à des interdictions de dividendes et d'actions
    rachats. De plus, jusqu'à ce qu'au moins 75 % de la recapitalisation soit
    racheté une stricte limitation de la rémunération de leurs
    gestion, y compris une interdiction de versement de bonus, est appliquée. Celles-ci
    conditions visent également à inciter les bénéficiaires et leurs
    propriétaires de racheter les actions détenues par l'État dès que
    la situation économique le permet.
    5. Interdiction des subventions croisées et interdiction d'acquisition : pour
    veiller à ce que les bénéficiaires ne profitent pas indûment de la
    aide à la recapitalisation de l'État au détriment d'une juste
    concurrence dans le marché unique, ils ne peuvent pas utiliser l'aide pour
    soutenir les activités économiques des entreprises intégrées qui étaient en
    difficultés économiques antérieures au 31 décembre 2019. De plus, jusqu'au
    au moins 75 % de la recapitalisation est rachetée, bénéficiaires, autres
    que les petites et moyennes entreprises (PME), sont en principe
    empêché d'acquérir une participation de plus de 10 % dans des concurrents ou
    d'autres opérateurs du même secteur d'activité, y compris en amont
    et les opérations en aval
  12. Aide sous forme de dette subordonnée : il s'agit de la dette
    instruments qui sont subordonnés à des créanciers de premier rang ordinaires dans
    cas de procédure d'insolvabilité. Étant donné qu'une telle dette augmente la
    capacité des entreprises à contracter des dettes senior d'une manière similaire à
    l'aide en capital, l'aide sous forme de dette subordonnée comprend
    une rémunération plus élevée et une limitation supplémentaire du montant
    par rapport à la dette senior dans le cadre temporaire. Si membre
    Les États veulent fournir des dettes subordonnées pour des montants supérieurs au
    seuils, toutes les conditions des mesures de recapitalisation énoncées
    ci-dessus s'appliquera

Le cadre temporaire sera en place jusqu'à la fin de
décembre 2020. Dans un souci de sécurité juridique, le
la Commission évaluera avant cette date s'il faut
élargi.

Veuillez noter que les États membres de l'UE doivent encore notifier
les mesures d'aide d'État susmentionnées à la Commission pour approbation. UNE
L'État membre doit également démontrer que les mesures proposées sont
nécessaire, approprié et proportionné pour remédier à un grave
perturbation de l'économie de l'État membre concerné et que
toutes les conditions du cadre temporaire sont pleinement respectées.
Si l'État membre y parvient, les mesures peuvent être approuvées
très rapidement dès la notification. Ceci est illustré par divers
Les aides d'État, qui ont été approuvées par la Commission dans le cadre de la
Cadre temporaire dans un délai très court à compter de la réception
la notification. Quelques exemples, notamment pour les Loyens &
Pays d'origine de Loeff2, comprennent :

  • Le Luxembourg a notifié un régime (avec un budget prévisionnel
    de 300 millions d'euros) qui vise à soutenir les entreprises, ainsi que
    professions libérales, affectées par l'impact économique de la
    épidémie de coronavirus. L'aide prend la forme d'une somme remboursable
    avance accordée en une ou plusieurs fois pour permettre aux bénéficiaires
    faire face à leurs coûts d'exploitation dans la situation difficile causée par
    l'épidémie de coronavirus. Le régime permet des avances remboursables
    jusqu'à 500 000 EUR par entreprise 
  • Le Luxembourg a notifié une mesure de soutien supplémentaire en
    la forme de garanties sur les prêts. Le régime est ouvert à tous
    entreprises, à l'exception de celles actives dans la promotion, la location et la vente
    de construction ainsi que la détention d'investissements. Il permet le
    l'octroi de garanties sur des prêts à des conditions favorables pour aider
    les entreprises couvrent les besoins immédiats en fonds de roulement et en investissements.
    Le montant du prêt sous-jacent par entreprise est lié pour couvrir ses
    besoins de liquidités dans un avenir prévisible. Les garanties seront
    ne seront fournis que jusqu'à la fin de cette année et sont limités à un
    durée maximale de six ans. Les entreprises doivent payer des primes de garantie comme
    énoncées dans le cadre temporaire 
  • Les Pays-Bas ont notifié un régime de 23 millions d'euros à
    soutenir les prestataires néerlandais de services d'aide sociale, de soins de santé et
    service de garde offrant des services à domicile pendant le coronavirus
    pandémie. Le soutien, sous forme de subventions directes, permettra
    fournisseurs pour acheter, louer, licencier et mettre en œuvre la cybersanté
    applications. Les applications de e-santé contribuent à la continuité de
    accompagnement et prise en charge à distance des patients qui restent désormais à domicile
    pendant l'épidémie de coronavirus. La mesure vise à éviter que
    le soutien social, les soins de santé et les prestataires de soins à la jeunesse sont confrontés
    avec des problèmes de liquidité en raison d'une augmentation significative de la demande de
    services à domicile, nécessitant des investissements dans les applications de e-santé,
    sans augmentation correspondante du soutien financier. Le maximum
    montant de l'aide ne dépasse pas 100 000 euros par entreprise
  • Le Luxembourg a notifié un régime d'aides de 30 millions d'euros à
    soutenir la R&D liée au coronavirus et les investissements dans le
    production de produits pertinents pour le coronavirus. Le régime est ouvert à
    petites, moyennes et grandes entreprises de tous secteurs. L'aide sera
    être accordés sous forme de subventions directes pour améliorer et accélérer
    la recherche et la production de produits directement liés à
    coronavirus. Ceux-ci comprennent les médicaments, y compris les vaccins,
    équipements hospitaliers et médicaux, y compris ventilateurs, protections
    vêtements et équipements ainsi que des outils de diagnostic. La R&D
    une partie du dispositif couvre la recherche fondamentale, la recherche industrielle
    et des projets de développement expérimental. La partie investissement du
    couvrira 80 % des coûts éligibles que les entreprises doivent
    ours créer des capacités de production pour fabriquer le coronavirus
    produits pertinents. Pour favoriser une action rapide, les entreprises peuvent également
    bénéficier d'un bonus lorsque leur investissement est conclu dans les deux
    mois après l'octroi de l'aide
  • La Belgique a notifié à la Commission au titre du régime temporaire
    Encadrer un régime de garantie du fonds de roulement et de l'investissement
    prêts, pour soutenir les entreprises actives en région flamande et
    touchés par l'épidémie de coronavirus. La mesure, avec un total
    budget de 3 milliards d'euros et financé par la Région flamande, vise à
    limiter le risque lié à l'émission ou à la restructuration de prêts à
    les entreprises les plus durement touchées par la conjoncture
    l'impact de l'épidémie de coronavirus, assurant la poursuite de
    Activités. Le montant du prêt sous-jacent par entreprise est limité à
    ce qui est nécessaire pour couvrir ses besoins de liquidités dans un avenir proche.
    De plus, les garanties ne seront fournies que jusqu'à la fin de
    cette année et sont limités à un maximum de six ans. La garantie
    les primes d'honoraires ne dépassent pas les niveaux prévus par le
    Cadre
  • La Belgique a notifié à la Commission son intention de
    mettre en place une mesure de différé de paiement des redevances de concession dues par
    les aéroports wallons aux autorités wallonnes pour soutenir ces
    exploitants d'aéroports pendant et après l'épidémie de coronavirus. le
    sera accessible aux opérateurs de Charleroi et
    aéroports de Liège, et leur offrira la possibilité de différer le
    paiement des redevances de concession qui seraient en principe dues pour
    l'année 2020. Le sursis de paiement ne peut être accordé que jusqu'au
    fin de cette année et sa durée n'excédera pas six ans.
    Par ailleurs, le report de paiement implique une rémunération minimale en
    conformément au cadre temporaire
  • La Belgique a notifié un régime de garantie de prêt pour soutenir
    entreprises actives en région wallonne et affectées par la
    épidémie de coronavirus. La mesure, d'un volume global de
    garanties à émettre de 530 millions d'euros, vise à limiter la
    risque associé à l'émission ou à la restructuration de prêts à ces
    les entreprises les plus durement touchées par l'impact économique de
    l'épidémie de coronavirus, assurant la poursuite des activités.
    La Commission a estimé que la mesure était conforme aux
    les conditions énoncées dans le cadre temporaire 
  • La Belgique a également notifié un régime de prêts subordonnés à
    accompagner les entreprises, en particulier les start-up, les scale-up et
    petites/moyennes entreprises, actives dans la région flamande et
    touchés par l'épidémie de coronavirus. La mesure est dotée d'un budget de
    250 millions d'euros

Toutes les aides d'État qu'un État membre
juge nécessaire compte tenu de l'épidémie de COVID-19 et qui
visent à remédier à une perturbation grave de l'économie,
peut à tout moment entrer dans le cadre de la
Cadre. Les États membres proposent également des mesures qui ne relèvent pas
ce champ d'application et sont donc soumis aux règles normales (et peuvent
prendre plus de temps pour réviser). Un exemple:

  • La Belgique a notifié un régime de garantie de prêt pour soutenir
    entreprises touchées par l'épidémie de coronavirus. Le soutien, dans le
    forme de garanties d'État sur les nouveaux prêts à court terme, sera
    accessible à toutes les entreprises, y compris les petites et moyennes entreprises
    les entreprises (PME) et les commerçants indépendants. Le but du régime
    est d'aider les entreprises touchées par l'impact économique de la
    crise actuelle couvrir leurs besoins de liquidités, assurant ainsi la
    poursuite de leurs activités. La Commission a constaté que le
    Le régime belge est conforme aux principes énoncés dans le traité de l'UE
    et est bien ciblé pour remédier à une perturbation grave de la
    économie belge. En particulier : (i) il couvre les garanties sur les prêts
    avec une maturité et une taille limitées; (ii) il est limité dans le temps ; (iii)
    il prévoit une rémunération minimale des garanties ; et (iv)
    et contient des garanties adéquates pour garantir que l'aide est
    efficacement acheminés par les banques vers les bénéficiaires en
    besoin

Enfin, le cadre temporaire n'affecte aucune autre
les options dont disposent les États membres pour répondre au COVID-19
l'épidémie sans enfreindre les règles en matière d'aides d'État, telles qu'elles sont également décrites
dans la communication de la Commission sur la coordination économique
réponse au COVID-19 du 13 mars 2020. Par conséquent :

  1. Les États membres peuvent prendre des mesures qui ne relèvent pas du
    Contrôle des aides d'État de l'UE, telles que les mesures applicables à tous
    engagements concernant les subventions salariales, la suspension du paiement des
    les impôts sur les sociétés et sur la valeur ajoutée ou les cotisations sociales, ou
    soutien financier directement aux consommateurs pour les services annulés ou
    billets non remboursés par les opérateurs concernés
  2. Les États membres peuvent concevoir des mesures de soutien conformes aux
    Règlement général d'exemption par catégorie (sans la participation du
    Commission)
  3. Les États membres peuvent notifier les régimes d'aides pour faire face à des problèmes de liquidité
    besoins et accompagner les entreprises confrontées à des difficultés financières (également
    due ou aggravée par l'épidémie de COVID-19) sur la base de l'article
    107, paragraphe 3, point c), TFUE et comme précisé dans le document Rescue and
    Lignes directrices sur les aides d'État à la restructuration 
  4. Les États membres peuvent indemniser les entreprises qui ont été
    particulièrement touchés par l'épidémie (par exemple, transports, tourisme,
    culture, hôtellerie et commerce de détail) et/ou organisateurs d'annulations
    événements pour les dommages subis dus et directement causés par le
    épidémie. Ces mesures de réparation des dommages doivent être notifiées à
    la Commission et seront évalués directement au titre de l'article
    107(2)(b) TFUE. Un exemple un régime d'aides de 650 millions d'euros
    notifiés par les Pays-Bas, dont 600 millions d'euros seront
    alloués pour aider les agriculteurs et les commerçants du secteur floricole
    et les entreprises du secteur horticole de spécialité pour la
    marché de la restauration, qui ont été négativement affectés par la
    épidémie de coronavirus. Les 50 millions d'euros restants seront
    alloués pour indemniser les producteurs de pommes de terre touchés par l'épidémie.
    Dans le cadre du régime, ces opérateurs auront droit à une indemnisation
    pour certains dommages subis. L'indemnisation sous forme de
    les subventions directes peuvent couvrir un maximum de 70 % de la perte de revenus ou
    surcoûts pour les agriculteurs et commerçants de la filière floricole
    secteur et les entreprises du secteur horticole de spécialité et un
    maximum de 44% de la perte de revenus ou des coûts supplémentaires pour
    producteurs de pommes de terre

Mesures fiscales belges

Mis à jour en avril 2021

Depuis le 18 mars 2020, le gouvernement belge a publié plusieurs
mesures fiscales pour faire face à l'impact économique de la
Crise du COVID-19. Voici un aperçu des mesures les plus pertinentes
qui ont été adoptés.

Indemnisation pour fermeture obligatoire d'entreprises

Mise à jour 28 avril 2021

Afin d'atténuer l'impact financier pour ces entreprises,
le gouvernement flamand a annoncé que les entreprises de la
région peut demander une compensation. Les entreprises qui étaient
obligatoirement clôturées entièrement avaient droit dans un premier temps à une indemnité forfaitaire
indemnité de 4 000 € tandis que les entreprises qui pourraient rester
ouvert en semaine ont eu droit à une indemnité de 2 000 €.
Entreprises qui doivent encore rester fermées après le 4 avril
2020, ont droit à une indemnité complémentaire de 160 € par
journée. Une indemnisation de 2 000 EUR est également prévue pour les entreprises
qui n'ont pas besoin de fermer mais qui peuvent démontrer que le
le chiffre d'affaires a diminué d'au moins 60% en un mois
dès la réouverture par rapport à une période de référence l'année dernière. Fonds
sont également mis à disposition en Région wallonne et bruxelloise pour
mesures similaires. Les compensations accordées dans le cadre des aides
mesures prises par les régions, les communautés, les provinces et
les communes sont, sous certaines conditions, exonérées d'impôts.
Cette exonération fiscale s'applique jusqu'au 31 décembre 2021.
Les compensations qui étaient auparavant exonérées d'impôt mais qui sont
remboursé à la région concernée ne sera pas considéré comme une taxe
dépense déductible.

Arrêté sur l'abattement fiscal pour télétravail

Mise à jour 2 mars 2021

En raison des mesures prises dans la lutte contre le coronavirus,
la Commission de décision a été disposée à rendre une décision
confirmant que l'employeur peut donner temporairement à ses employés,
quelle que soit leur catégorie d'emploi, un abattement non imposable pouvant aller jusqu'à EUR
126,94 par mois pour couvrir les frais occasionnés par le télétravail, tels que
chauffage, électricité, papier, etc.

Le 14 juillet 2020, l'administration fiscale belge a émis un
lettre circulaire permettant, sous certaines conditions, une telle exonération fiscale
indemnité en cas de travail à domicile régulier et structurel effectué
par les salariés, même sans décision. Si les employés travaillent à domicile pendant
au moins 5 jours ouvrables par mois, l'employeur peut accorder une
allocation forfaitaire de travail à domicile jusqu'à 126,94 EUR par mois. Comme un
résultat de l'indexation, ce montant passera à 129,48 euros par
mois à compter du 1er avril 2020. Le 2 mars 2021, l'administration fiscale
a publié une nouvelle lettre circulaire pour les employés qui travaillent à domicile qui
transcende la question du travail à domicile dans le contexte de la COVID-19
et qui remplace le précédent. La lettre circulaire prévoit
d'une part une indemnité forfaitaire de bureau couvrant divers bureaux
dépenses pour un maximum de 129,48 euros par mois (à porter à
144,31 EUR pour les mois d'avril, mai et juin 2021) et sur le
d'autre part un remboursement du prix d'achat du bureau
mobilier/matériel informatique. Pour plus d'informations, la référence peut être
fait à notre
bulletin.

Report des paiements d'impôts

Mis à jour en février 2021

Niveau fédéral

Au début du coronavirus en 2020, le Belge
gouvernement a pris diverses mesures pour reporter la date de paiement des
impôt sur les sociétés, impôt sur le revenu des personnes physiques, impôt sur les personnes morales, salaire
les retenues à la source, la TVA et certains droits d'accises. A l'heure actuelle, non
des mesures similaires ont déjà été annoncées pour 2021.

Les entreprises confrontées à des difficultés financières résultant directement de
la pandémie du Corona virus, quels que soient leur activité ou leur secteur,
peut cependant encore demander un numéro d'impôt et de sécurité sociale
mesures de soutien de la part de l'administration fiscale fédérale, qui devrait
permettre aux entreprises de combler ces
des difficultés.

Toutes les entreprises enregistrées en Belgique (sociétés et
travailleurs indépendants) ont droit à ces mesures s'il peut
montrer qu'ils ont subi des nuisances du fait de la propagation de la
Le virus Corona et les mesures corrélatives, qui peuvent être soit
directe (par exemple, baisse significative du chiffre d'affaires) ou indirecte (en tant que
conséquence d'une réaction en chaîne, par ex. entreprises partenaires suspendant
affaires). Les entreprises en difficulté financière structurelle
(c'est-à-dire les entreprises déjà confrontées à des difficultés financières avant la
Épidémie de Corona en Belgique) ne peuvent en principe pas bénéficier de ces
les mesures.

Les mesures d'accompagnement consistent à (i) un autre report
de paiement, (ii) une renonciation aux intérêts de retard et (iii) une
renonciation aux amendes de retard
. Ces mesures peuvent être
demandé pour la TVA, le précompte professionnel, l'impôt sur les sociétés,
impôt sur le revenu des personnes physiques et impôt sur les personnes morales. Une entreprise peut demander
d'appliquer (une ou plusieurs de) ces mesures à l'aide d'un formulaire spécifiquement
délivré à cette fin et doit soumettre une demande distincte de
chaque dette individuelle. Le formulaire est disponible sur le site de la
Autorités fiscales fédérales
ici. En principe, une demande ne peut être introduite qu'après
réception d'un avis de cotisation ou d'une demande de paiement.
L'application de ces mesures a été prolongée jusqu'au 31 décembre
2020.

Il est à noter que ces mesures d'accompagnement sont
conditionnel au dépôt en temps opportun, correct et complet de la
déclaration de revenus correspondante. Par conséquent, il est de la plus haute importance que le
les formalités fiscales pertinentes (par exemple, déclaration de TVA, déclaration d'impôt sur le revenu) sont
dûment et en temps voulu respecté.

Niveau régional

En plus de ce qui précède, diverses mesures sont également annoncées à
les niveaux régionaux.

Le gouvernement flamand a par exemple annoncé que
le paiement de la taxe foncière (onroerende
voorheffing / précompte immobilier) pour 2020
est différé d'environ quatre mois (c'est-à-dire jusqu'au 30 avril
2021) pour les entreprises actives en Région flamande. Pas de retard de paiement
des intérêts seront facturés pour cette période. Le report est accordé
automatiquement et les entreprises peuvent ignorer le délai de paiement du 31
décembre 2020 mentionné sur l'avis d'évaluation. Travailleur indépendant
les personnes peuvent demander de manière flexible un plan de paiement et, si nécessaire, un
renonciation aux intérêts de retard.

En Région wallonne, les impôts régionaux sont payés pour
exemple suspendu car les délais seront prolongés de la période
correspondant à la crise et le droit d'enregistrement pour
la conversion de mandats hypothécaires en hypothèque a été temporairement
réduit à 0%.

En région bruxelloise, le Gouvernement bruxellois a pour
exemple a annoncé qu'il prolongera le délai de paiement de deux mois
pour la taxe foncière et la taxe de circulation avec un supplément
deux mois et que le droit d'enregistrement pour la conversion de l'hypothèque
les mandats en hypothèque ne seront temporairement pas perçus.

Pour certaines mesures supplémentaires concernant le paiement des
droits d'enregistrement, il est fait référence à la rubrique « Dépôt
délais reportés' ci-dessous.

Niveau communal

Suite aux décisions fédérales pour prévenir le coronavirus,
les villes et les communes prévoient également des mesures de soutien à la
indépendants et entrepreneurs concernés. Une compilation d'a.o. les
les mesures fiscales des villes et communes flamandes peuvent être
trouvé sur le site de VVSG ici.
Cependant, il est recommandé de consulter le site Web de votre
municipalité.

Report des acomptes

Si les travailleurs indépendants et les entreprises sont dans une situation fiscale
position et n'effectuez pas de paiements anticipés d'impôts sur le revenu, un impôt
augmentation sera imposée. Chaque trimestre, un prépaiement peut être effectué et
chaque acompte donne lieu à un crédit d'impôt qui réduit l'impôt
augmentation subie si aucun paiement anticipé n'avait été effectué. UNE
le paiement anticipé effectué au premier trimestre se traduit par un crédit d'impôt plus élevé
qu'un paiement anticipé effectué au cours d'un trimestre ultérieur. De nombreux indépendants
les particuliers et les entreprises sont actuellement confrontés à des problèmes de liquidité en raison
à la crise corona et ne peut donc pas effectuer de prépaiements. Dans
afin d'éviter qu'ils ne soient pénalisés s'ils ne paient que par anticipation
les impôts plus tard cette année, les crédits d'impôt pour les deux dernières
trimestres 2020 sont augmentés.

La mesure s'applique aux acomptes relatifs à une
période se terminant entre le 30 septembre 2020 et le 31 janvier 2021
inclus.

Pour les entreprises, le crédit d'impôt pour acomptes
les impôts sur le revenu augmentent au troisième trimestre de 6 % à 6,75 % et en
au quatrième trimestre de 4,5 % à 5,25 %.

Pour les indépendants, le crédit d'impôt pour acomptes de
l'impôt sur le revenu des particuliers passe de 2 % à 2,25 % au troisième trimestre
et de 1,5 % à 1,75 % au quatrième trimestre.

Cette mesure ne s'applique pas :

  • sociétés qui rachètent leurs propres actions, procèdent à une réduction de capital
    ou attribuer/payer des dividendes entre le 12 mars et la fin de la
    période pertinente 
  • entreprises qui versent une rémunération variable entre le 12 mars 2020
    et la fin de la période pertinente au représentant principal de
    les administrateurs exécutifs, au président du directoire, à
    le représentant principal des autres personnes en charge de la
    direction ou au représentant principal des personnes en charge
    de la gestion quotidienne ;

  • contribuables qui détiennent une participation directe entre le 12 mars 2020
    et la fin de la période pertinente dans les sociétés qui sont
    établis dans certains paradis fiscaux ;

  • les contribuables qui paient des montants de 100 000 € ou plus entre 12
    mars 2020 et la fin de la période pertinente aux entreprises
    établi dans certains paradis fiscaux s'il n'est pas
    démontré que ces paiements ont été effectués dans le cadre d'une
    transaction réelle et authentique

Suppression de l'acompte de décembre pour la TVA et les salaires
la retenue d'impôt

Mise à jour avril 2021

Les assujettis à la TVA déposant des déclarations de TVA périodiques (c'est-à-dire mensuelles
ou déclarations de TVA trimestrielles) ne sont plus tenus de payer l'avance
paiement de la TVA normalement due pour le mois de décembre ou pour la
dernier trimestre de décembre de la même année. En conséquence, la TVA due sur
les transactions réalisées en décembre respectivement au quatrième trimestre d'un
année n'est à payer à l'Etat belge que par le
20 janvier de l'année suivante. Le décembre
l'acompte a également été supprimé pour la retenue sur salaire
impôt.

Délais de dépôt reportés

Niveau fédéral

Mise à jour 10 février 2021

En 2020, l'administration fiscale belge a autorisé diverses extensions
pour la date limite de dépôt des déclarations d'impôt sur le revenu, déclarations de TVA, IC
listes de ventes, liste annuelle des clients et rapports CRS/FATCA. Il
reste à voir si des tolérances administratives similaires
sera accordée en 2021. Pour les déclarations relatives à la TVA, il n'y a actuellement
prolongations prévues pour 2021.

Niveau régional

Mise à jour 15 janvier 2021

En raison des mesures de sécurité mises en place en Belgique concernant les
la deuxième vague du coronavirus (au 1er novembre 2020), notaire
les bureaux et les citoyens ne sont pas toujours en mesure de tout remplir (impôt)
formalités à temps. L'administration fiscale flamande a donc
prévoit, à titre général, une prorogation du délai jusqu'à
30 avril 2021 si le délai expire normalement entre le 1
novembre 2020 et 30 avril 2021. Il n'est pas nécessaire de demander
ce report. Cela implique que:

  • pas d'augmentation d'impôt pour un retard impôt de succession
    revenir
    sera imposée si cette déclaration de revenus est déposée non
    au plus tard le 30 avril 2021. Si, par exemple, un droit de succession
    déclaration aurait dû être déposée au plus tard le 28 novembre 2020,
    ce délai est désormais prolongé jusqu'au 30 avril 2021
  • aucune augmentation d'impôt ne sera imposée si le délai dans lequel une
    l'acte doit être soumis pour enregistrement est
    dépassé. Si, par exemple, deux parties conviennent de vendre un immeuble
    propriété et cette vente devra être enregistrée par acte authentique le 28
    novembre 2020, ce délai est désormais prolongé jusqu'au 30 avril 2021. En
    en outre, le délai pour se conformer aux conditions
    maintien d'un régime favorable est prolongée jusqu'au 30 avril 2021
    bien

Cela implique également que le paiement des droits d'enregistrement
peut être reporté dans la même mesure

Report de l'obligation de déclaration DAC6

Le 25 mai 2018, le Conseil de l'Union européenne (le
Conseil) a adopté la divulgation obligatoire
Directive ((Directive (EU) 2018/855), also known as
DAC6). DAC6 introduces mandatory disclosure rules
for EU-linked intermediaries and – under certain
circumstances – taxpayers. As follows from the Directive,
arrangements of which the first step is implemented between 25 June
2018 and 1 July 2020 must be reported before 31 August 2020. From 1
July 2020 onwards reporting is required within 30 days. In view of
the COVID-19 situation, and in view of a political agreement
reached between the EU Member States on an (optional) postponement
of this obligation, the Belgian tax authorities  decided to
grant a postponement of 6 months by way of an administrative
tolerance. Concretely, this results in the following deadlines for
the notifications to be made to the Belgian competent
authority:

  • The reportable cross-border arrangements of which the first
    step is implemented between 25 June 2018 and 1 July 2020 have to be
    reported before 28 February 2021
  • The 30-day reporting period starts on 1 January 2021 for:
    • Reportable cross-border arrangements being made available for
      implementation, being ready for implementation, or when the first
      step in the implementation has been made between 1 July 2020 and 31
      December 2020
    • Intermediaries that have directly or indirectly provided aid,
      assistance or advice with respect to designing, marketing,
      organising, making available for implementation or managing the
      implementation of a reportable cross-border arrangement between 1
      July 2020 and 31 December 2020
  • The first periodic report in respect of "marketable"
    arrangements should be submitted on 30 April 2021 at the
    latest

This delay applies to federal taxes and regional taxes for which
the Belgian tax administration is responsible. For Flemish taxes,
such as Flemish inheritance taxes and certain registration duties,
a similar delay has been granted by the Flemish tax
authorities.

At the end of January 2021 a further delay was announced:
arrangements to be reported during the months of January and
February 2021 should be reported by 28 February 2021. The penalties
provided for non-timely submission will not be applied during this
period.

Loss-carry back temporarily allowed due to corona

Update 24 July 2020

In principle, tax losses can only be carried forward and no
carry-back to previous tax years exist in Belgium. However, in
order to improve the cash position of businesses and companies, a
one-time possibility is introduced to carry-back the losses
incurred during the COVID-19 crisis to compensate the taxable
profits of the previous financial year.

The loss incurred in the COVID-19 year should be estimated
prudently as an over-estimation will result in a (non-tax
deductible) tax increase (personal income tax) or in a (non-tax
deductible) separate assessment (corporate income tax) becoming
due.

Individuals

Self-employed persons and businesses subject to personal income
tax are allowed to carry back the loss expected in income year 2020
due to the corona crisis to income year 2019. The loss-carry back
takes the form of an 'economic exemption' which needs to be
claimed through a separate form since tax return form has ready
been published in the Belgian Gazette. The exemption cannot result
in a negative outcome. The amount that has been exempt is added to
the taxable basis in 2020 (assessment year 2021) in order to avoid
a double deduction of the same loss.

The following taxpayers are excluded from this rule:

  • Enterprises that were already in difficulties according to art
    2, §1, 4/2 when corona started (i.e. on 18 March)
  • Taxpayers that are taxed on lump sum taxable basis

Entreprises

Companies will be able to off-set the estimated loss incurred in
the subsequent (i.e. the COVID-19) year from the taxable profit
realised during a financial year closing between 13 March 2019 and
31 July 2020. Technically, the taxable reserves in the corporate
income tax return are reduced for the amount of the estimated loss
through the creation of a tax exempt reserve. The exemption cannot
be higher than the adjusted result of the taxable period with an
absolute max of 20mio€.

The amount that has been exempt is added to the taxable basis
(through an increase of the taxable reserve) in the subsequent
COVID-19 year in order to avoid a double deduction of the same
loss. In addition, the taxable basis will be increased (through a
disallowed expense) if the amount of the exemption is taxed in a
subsequent year at a lower tax rate than the rate applicable at the
moment the estimated loss was used to off-set the taxable basis.
This measure was introduced in order to neutralize the benefit of
this lower tax rate.

The following companies are excluded from the rule:

  • Companies that distribute a dividend, repurchase own shares or
    perform a capital (or similar) reduction between 12 March 2020 up
    to and including the filing of the CIT return in relation to
    assessment year 2021
  • Companies subject to a special tax regime
  • Companies that hold a direct participation between 12 March
    2020 up and including the filing date of the CIT return in relation
    to assessment year 2021 in a company established in certain tax
    haven countries
  • Companies that pay amounts of € 100,000 or more between 12
    March 2020 up and including the filing date of the CIT return in
    relation to assessment year 2021 to companies established in
    certain tax haven countries if it is not demonstrated that these
    payments were made in the context of an actual and genuine
    transaction
  • Companies that were already in difficulties according to art 2,
    §1, 4/2 when corona started (i.e. on 18 March)

Reconstruction reserve

Update 2 December 2020

Companies are allowed to exempt part of their profits realised
in assessment years 2022, 2023 and 2024 by booking these profits to
an exempt "reconstruction reserve" for the purpose of
strengthening their solvency which was affected by the COVID-19
crisis. This reconstruction reserve thus allows future profits to
be treated in a fiscally advantageous manner, provided certain
conditions are fulfilled.

The measure does not apply to:

  • Companies that distribute a dividend, repurchase own shares or
    perform a capital (or similar) reduction between 12 March 2020 up
    to and including the filing of the CIT return in relation to the
    assessment year in which the reconstruction reserve was accounted
    for
  • Certain companies subject to a special tax regime
  • Companies that were already in difficulties according to art 2,
    §1, 4/2 when corona started (i.e. on 18 March)

The reconstruction reserve only remains tax exempt to the
extent that:

  • the reconstruction reserve is accounted for and maintained in a
    separate reserve account
  • The company does not hold a direct participation in a company
    established in certain tax haven countries between 12 March 2020 up
    and including the last day of the taxable period in which the
    reconstruction reserve is benefitted from
  • The company does not pay amounts of € 100,000 or more to
    companies established in certain tax haven countries between 12
    March 2020 up and including the last day of the taxable period in
    which the reconstruction reserve is benefitted from (unless it is
    not demonstrated that these payments were made in the context of an
    actual and genuine transaction)
  • Equity and employment are maintained

The measure does not apply to:

  • Companies that distribute a dividend, repurchase own shares or
    perform a capital (or similar) reduction between 12 March 2020 up
    to and including the filing of the CIT return in relation to the
    assessment year in which the reconstruction reserve was accounted
    for
  • Certain companies subject to a special tax regime
  • Companies that were already in difficulties according to art 2,
    §1, 4/2 when corona started (i.e. on 18 March)

The reconstruction reserve only remains tax exempt to the
extent that:

  • the reconstruction reserve is accounted for and maintained in a
    separate reserve account
  • The company does not hold a direct participation in a company
    established in certain tax haven countries between 12 March 2020 up
    and including the last day of the taxable period in which the
    reconstruction reserve is benefitted from
  • The company does not pay amounts of € 100,000 or more to
    companies established in certain tax haven countries between 12
    March 2020 up and including the last day of the taxable period in
    which the reconstruction reserve is benefitted from (unless it is
    not demonstrated that these payments were made in the context of an
    actual and genuine transaction)
  • Equity and employment are maintained

Base rate investment deduction temporarily increased

Update January 2021

The investment deduction is a tax deduction that comes on top of
the deduction of the depreciation of eligible assets. In order to
benefit from the investment deduction, certain conditions need to
be fulfilled.  The one-time investment deduction is calculated
as a percentage of the acquisition value related to the
investments. The base rate for investments by small and
medium-sized enterprises (SME) is 8 percent.  In order to
encourage investments by these enterprises, this base rate was
increased to 20 percent calculated on the acquisition or investment
value of fixed assets acquired or created between January 1, 2018
and December 31, 2019. Due to the COVID-19 outbreak and in order to
stimulate investments in these difficult times, the base rate is
set at 25% for investments made between 12 March 2020 and 31
December 2020. This measure has meanwhile been extended for
investments made prior to 31 December 2022.

If the company has no sufficient taxable basis to use this
investment deduction, this one-time investment deduction for
SME's can in principle only be carried forward for one year.
Due to the negative financial impact of COVID-19, companies that
could not (fully) use the investment deduction in relation to
investments made in the period 2019-2021, will likely not be able
to use any unused investment deduction in the subsequent year. Pour
the investments made until 31 December 2021, the unused investment
deduction can therefore exceptionally be carried forward for two
years instead of one year.

Consumption vouchers

Update 24 July 2020

In order to support certain sectors, employers have the
possibility to grant consumption vouchers to their employees. These
vouchers will be tax exempt in the hands of the employees and
– contrary to other vouchers – fully tax deductible in
the hands of the employer. More information regarding the
conditions and the duration can be found in two Circular letters
issued by the Tax Administration on 22 October 2020 and 12 March
2021 (
Circular letter no. 2020/C/131 and
Circular letter 2021/C/25
).

Period to incur expenses for tax shelter postponed

Update April 2021

Belgian companies and Belgian permanent establishments of
foreign companies can benefit from a tax exemption if they invest
in European audiovisual works or performing arts, provided a number
of conditions are met. The amount of the final tax exemption is
based upon the value of the tax shelter certificate to be provided
to the investors. The value of this certificate is based upon the
amount of qualifying expenses the producer spends in the EER and of
the direct and indirect expenses incurred in Belgium. As of the
signing of the agreement between the investor and the producer, the
producer in principle has 18 months or 24 months to incur expenses.
In order to support this sector, some additional measures have been
taken as well, such as the possibility to change the agreement in
order to designate another work or art, the possibility for
investors with liquidity problems to partially forego their
investment or to postpone their payment with three months and more
flexibility regarding the periods in which the expenses can be made
for agreements concluded until 30 June 2021.

Flexibility on recording a bad debt reserve

Bad debt reserves that are recorded during the financial year
and relate to a loss that is not certain but probable, can only be
treated tax exempt (i.e. are only tax deductible) if certain
conditions are met. This implies a.o. that the debtors to which the
loss relates should clearly be individualized. The probability of
the loss should moreover appear from special events that took place
during the taxable period and are still present at the end of this
period. General or fixed bad debt reserves do not comply with these
conditions.

A circular letter was issued on 23 March 2020 by the Belgian Tax
Authorities stating that the coronavirus constitutes a special
event that justifies the recording of a bad debt reserve if a
debtor does not pay its invoice as a result of the measures taken
by the Government. Each debtor should still be assessed separately
but flexibility may be applied when assessing the difficulties for
recovering outstanding debts from debtors whose turnover has
significantly decreased as a result of the restrictive measures
imposed by the federal government.

International measures for certain employees living
cross-border and working at home

April 2021

Although income from employment is generally taxable in
one's "home" state, employees which are active in a
cross-border context (e.g. Dutch residents working in Belgium or
vice-versa) are often taxed in the country in which they are
economically active (the "work" state), provided that a
minimum amount of the (professional) time is effectively spent in
that country (specific conditions apply depending on the country in
question).

Considering the general advice of the Belgian (and foreign)
authorities to telework to the largest extent possible, the period
spent in the work state by these employees could significantly
decrease, which could potentially limit the work state's right
to tax the professional income, or even entirely shift this right
to tax to the home state of the employee concerned. It is thus very
important to keep record of the days that the employee(s) concerned
have worked from their home office, in order to assess any changes
to the applicable tax regime.

Specific agreements have been made regarding employees commuting
between Belgium on the one hand, and Germany, France, Luxembourg or
the Netherlands on the other hand.

Belgium and the Netherlands have agreed that - for the purposes
of the application of article 15, § 1 of the double tax treaty
concluded between Belgium and the Netherlands - working days for
which remuneration was received and on which the employee worked at
home solely because of measures taken by the Dutch or Belgian
government to fight the COVID-19 pandemic, are deemed to be spent
in the Contracting State in which the employee would be employed
without these measures. This fiction cannot be applied to working
days which, independently of these measures, the employee would
have spent at home or in a third state. In particular, it cannot be
applied by employees who, in accordance with their employment
contract, generally exercise their employment from home. Employees
who use the fiction are obliged to apply it in a consistent manner
in both Contracting States and to maintain evidence (e.g. a written
confirmation from the employer with respect to the days that an
employee has been working at home due to the COVID-19 measures).
This fiction can only be applied to the extent that the salaries
for the days that were spent working at home are effectively taxed
by the normal work state. The agreement is effective as of 11 March
2020 until 30 June 2021. The agreement also contains provisions
with respect to payments that an employee receives during a
temporary unemployment.

On 6 May 2020, a similar fiction is agreed upon between Belgium
and Germany concerning article 15, § 1 of the Belgian-German
double tax treaty for the days that an employee is working at home
as a result of the COVID-19 measures taken by the Belgian and
German Governments. Similar conditions apply. The agreement applies
until 30 June 2021.

Article 11, § 1 of the Belgian-French double tax treaty
provides that salaries, wages and other similar remuneration are
taxable only in the Contracting State on whose territory the
personal activity, which is the source of such income, is
exercised. On the basis of the rules on frontier workers laid down
in the additional Protocol to this double tax treaty, the salaries,
wages and other similar remuneration of a French employee working
in the Belgian frontier zone are in principle taxable in France
(i.e. the State of residence) if the employee has a permanent home
exclusively in the frontier zone of France. However, there are
several conditions that have to be met. One of the conditions is
that the French frontier worker must not leave the Belgian frontier
zone for more than 30 days per calendar year in the physical
exercise of his/her activity. Article 7(b) of the Protocol contains
a list of cases which are not taken into account for the
application of this 30-day rule, including cases of force majeure
beyond the control of the employer and the employee. Already on 13
March, the Belgian and French authorities agreed that the COVID-19
situation will be such a case of force majeure as of 14 March 2020.
As a result, the presence of a French frontier worker in his place
of residence in France (in particular to telework there) will not
be taken into account for the calculation of the 30-day period. le
measure applies until 30 June 2021. This agreement concerns only
the French frontier worker but does not provide a solution for
other employees working from home. That is why Belgium and France
also agreed on 15 May 2020 to give all other employees resident in
a Contracting State who habitually carry out their activity
(full-time or part-time) in the other State the possibility of
using the same fiction as mentioned above (under similar
conditions). This possibility applies from 14 March 2020 until 30
June 2021.

Employees commuting between Belgium and Luxembourg are taxable
on their professional income in the work state if any professional
activity physically carried on outside this work state is limited
to a period of maximum 24 days, unless force majeure can be shown.
In light of the current limitations on travel, the Belgian and
Luxembourg authorities have expressed their intention to qualify
the present situation as such force majeure: the period spent by
the employee in his home state for the purpose of teleworking, will
not be considered for the calculation of the aforementioned 24-day
limitation.  In addition, an agreement has been reached on 19
May 2020 between Belgium and Luxembourg that is similar to the
agreement that Belgium concluded with the Netherlands, Germany and
France for other employees that work cross-border. The agreement
applies from 11 March 2020 to 30 June 2021.

On 17 June 2020, the Belgian tax authorities published FAQ on
the impact of corona on cross-border employment which can be viewed

ici. According to the FAQ, home working days due to the
pandemic are not disregarded for employees residing in Belgium and
generally working in another country than France, Germany,
Luxembourg or the Netherlands. Hence, the former country of work
may not keep its taxation right.

Flexibility on the application of the grandfathering clause
under the new interest limitation rule

With effect from 1 January 2019, Belgium introduced a new
interest limitation rule in line with the Anti-Tax Avoidance
(ATAD). According to this rule, any "exceeding borrowing
costs" are only tax deductible up to the maximum of 30% of the
taxpayer's EBITDA or EUR 3 million. A Grandfathering was
introduced for existing loans: loans that are concluded prior to 17
June 2016 are excluded from this rule if no essential changes have
been made on or after this date. Essential changes include a.o. une
change in the parties, the interest rate, the duration or the
amount borrowed.

The exceptional situation caused by Covid-19 and the measures
imposed in that respect by the federal government will inevitably
have an adverse effect on the liquidity and solvency of some
companies. In this context, specific payment methods (e.g. a
deferral of interest or capital payment) may be authorised for
certain loans.  A circular letter now clarifies that the
authorisation of specific payment arrangements for loans concluded
before 17 June 2016 should not be considered as a fundamental
change when:

  • the taxpayer can demonstrate that the payment problems are the
    result of the crisis caused by COVID-19, and
  • the terms of payment appear in an approved application to a
    financial institution or are included in a supplementary
    agreement

In other words, these loans will be able to continue to benefit
from the grandfathering rule.

These payment problems, which are the result of a general
liquidity and solvency problem, may be reflected in particular in a
fall in turnover or activity, temporary or total unemployment among
staff or temporary closure as a result of the measures imposed by
the federal government as part of the fight against COVID-19.

Tax credit for remission of rent

Update April 2021

A landlord who grants a (partial) remission of rent to his
tenant may enjoy a tax advantage if amongst others the following
conditions are met:

  • at least 40 % of the rent for the months March, April and May
    2021 is waived
  • the tenant is a self-employed person (in the main profession),
    a small company or a small association; et
  • the tenant had to close its business due to the measures
    imposed by the federal government as a result of the covid-19
    pandemic

If the conditions are fulfilled, a tax reduction of 30% of the
remitted rent can be claimed. A maximum of €5,000 per month
per lease can qualify for the tax reduction and a maximum of
€45,000 per landlord. For corporate income tax purposes, the
benefit is granted in the form of a non-refundable tax credit.

The waiver must be laid down in a written agreement between the
tenant and the landlord. The tax administration has provided a
model agreement that can be consulted
ici. The agreement should be sent to the tax administration on
15 June 2021 at the latest.

The question can be raised whether such remittance can qualify
as an abnormal or benevolent advantage. The Minister of Finance
confirmed in a Parliamentary Question that no advantageous or
benevolent advantage is present in case the rent is partially or
wholly remitted because a taxpayer is forced to close its business
due to the pandemic. Whether the cost associated with the
remittance is tax deductible for the landlord depends on the
circumstances. However, if the landlord remits the rent in order to
obtain or maintain taxable income, a condition that is in principle
fulfilled according to the Minister, this cost can be considered
tax deductible.

Measures to stimulate the donation of medical supplies and
computers

Updated 24 July 2020

VAT consequences

The Belgian Government has asked all Belgian civilians and
companies to donate their medical material and supplies to
hospitals, in order to cover possible shortages.

In this respect one should know that taxable persons who
deducted VAT on the manufacturing or purchase of items donated for
free are in principle obliged to adjust the deducted VAT via a
self-supply subject to VAT. This additional VAT cost could
discourage companies from donating medical supplies.

For this reason, the Belgian VAT authorities have now decided
that a donation of medical supplies to hospitals will not lead to a
VAT adjustment. This measure will apply to supplies made since 1
March 2020  up until 1 September 2020.

The aforementioned tolerance applies to the following goods:

  • Medical devices as referred to in Royal Decree 18 March 1999
    (e.g. instruments intended for diagnostic and therapeutic purposes,
    devices intended for clinical research, ...)
  • Protective equipment for healthcare workers and patients (mouth
    mask, protective clothing, disinfectants, ...)

Please note that the measure does not apply to the donation of
pharmaceutical drugs.

The medical supplies must be donated to one the following
institutions:

  • Healthcare institutions as referred to in the coordinated law
    of 10 July 2008. Pursuant to this law, hospitals must meet certain
    standards and must be approved / recognized by the FPS Public
    Health (this concerns in particular those institutions whose
    medical care services normally fall within the scope of the
    exemption envisaged by Article 44, § 2, 1°, a) of the VAT
    Code)
  • Associations of hospitals as referred to in Royal Decree 25
    July 1997
  • Hospital groups as referred to in Royal Decree 30 January
    1989
  • Mergers of hospitals as referred to in Royal Decree 31 May
    1989: and
  • Locoregional clinical hospital networks as referred to in the
    law of 28 February 2019
  • Certain institutions mentioned under article 44, §2,
    2° of the Belgian VAT Code:
  • Certain institutions mentioned under article 44, §2,
    2° of the Belgian VAT Code:
     Retirement homes
     Daycares
     Homes for people with a disability
     Schools and universities
     Humanitarian aid organizations (for their interventions
    relating to COVID-19)
     Approved institutions referred to in Regulation
    2020/491
     Other government institutions

In order to benefit from this VAT measure, the company should be
able to provide proof that the medical supplies were donated free
of charge to one of the institutions mentioned above. The proof
must consist of a document in which the hospital confirms that the
donated medical supplies were used to provide care or were donated
to another institution.

In addition, this document must be drawn up in twofold for each
donation, dated and signed by both parties and should contain the
following details:

  • Date
  • Name, address and VAT number of the benefactor
  • Name, address and company number of the beneficiary
  • Complete description of the donated goods; et
  • Amount of goods

This document replaces the document required by article 3 of
Royal Decree n° 1, which establishes that business assets were
used for other purposes than the economic activity by the
benefactor.

It should also be noted that the following guidelines apply for
the aforementioned document:

  1. Multiple donations can be merged by mentioning the different
    types of medical supplies and their amount. The benefactor can even
    replace the complete description of the donated goods by attaching
    the original receipt for the medical supplies to the document
  2. One summarizing document / overview containing all the
    donations of one month will also be accepted by the VAT
    authorities, if the summarizing document is drawn up before the
    15th day of the following month and reference is made to
    the month in which the medical supplies were actually donated
  3. It is not required to register this document in the accounts of
    the benefactor, but it should be kept in case of
    VAT-audit.

In order to mitigate shortages of computers in Belgian schools,
a similar measure was adopted to stimulate the donation of
computers to schools established in Belgium. The same documents are
required as for donations of medical supplies. This measure will
also apply for supplies made since 1 March 2020 up until 31
December 2020.

Income tax consequences

Update 24 July 2020

If the donator is subject to corporate income taxes (resident
and non-residents) or is subject to personal income tax
(residents/non-residents) as a self-employed person, the donation
of the above mentioned medical goods done between 1 March 2020 and
31 July 2020 will not qualify as an abnormal or benevolent
advantage and the costs associated with the donated medical goods
will be tax deductible.  A similar measure is introduced for
donations of computers to schools established in Belgium between 1
March 2020 and 31 December 2020.

Please note that other natural persons subject to personal
income tax (resident/non-resident) that donate these medical goods
and computers to certain institutions can exceptionally and
temporarily receive an increased tax deduction.

Reduced 6% VAT rate (instead of 21%) on the supply,
intra-Community acquisition and import of certain PPE's

In order to stimulate the supply of goods which are required to
comply with the preventive measures in the fight against the
COVID-19 pandemic, the Federal Government has decided to
temporarily apply the reduced VAT rate of 6% (instead of the
standard VAT rate of 21%) on the supply, intra-Community
acquisition and import of:

  • face masks, classified under the CN codes 4818 90 10 00, 4818
    90 90 00, 6307 90 98 10, 6307 90 98 91, 6307 90 98 99 and 9020 00
    00 10. As from 1 January 2021 the combined customs nomenclature has
    changed with an impact on the classification of face masks. As from
    this moment, this measure applies to face masks classified under
    the following CN codes: 4818 9010 00, 4818 9090 00, 6307 9010 00,
    6307 9093 11, 6307 9093 19, 6307 9093 20, 6307 9093 90, 6307 9095
    11, 6307 9095 19, 6307 9095 20, 6307 9095 91, 6307 9095 95 and 9020
    0010 90, and
  • hydro alcoholic gels classified under the CN codes 2207 20 00,
    3808 94 10, 3808 94 20 and 3808 94 90

This measure will apply as from 4 May 2020 until 31 December
2020. This period has been further extended, and accordingly will
also apply to all supplies, intra-Community acquisitions and
imports of the abovementioned goods for which VAT becomes due as
de 1 January 2021 until 30 June 2021 (see
Circular letter no. 2021/C/39 of 3 May 2021).

This national measure complements the European Commission's
decision – in the fight against COVID-19 – to
temporarily waive customs duties and VAT for State bodies and
charitable organizations when importing medical devices and
protective equipment from third countries.

VAT exemption for supplies of medical equipment to public
bodies and certain organizations

The European Commission already decided to waive VAT and customs
duties on imports of necessary medical equipment destined for
distribution free of charge by State bodies or approved
organizations through its decision of 3 April 2020. With its
decision of 28 October 2020, the European Commission has extended
the application of this measure until 30 April 2021.

VAT exemption for COVID-19 vaccines and testing kits

The Council has adopted amendments to the VAT Directive to allow
EU Member States to temporarily exempt COVID-19 vaccines and
testing kits, as well as closely related services, from VAT when
sold to hospitals, medical practitioners and individuals.

This measure only concerns COVID-19 vaccines which have been
authorized by the Commission or by the EU Member States and
COVID-19 testing kits that comply with the applicable EU
legislation.

The measure will apply until 31 December 2022.

EU Member States may also apply a reduced VAT rate to testing
kits and closely related services, if they choose to do so (instead
of a zero rate). This possibility was already available for
vaccines.

The Belgian Minister of Finance has in this respect decided that
COVID-19 vaccines and in vitro diagnostic medical devices for this
disease are subject to a 0% VAT rate. This measure applies as from
1 January 2021 until 31 December 2022.

The supply, intra-Community acquisition and import of the
following goods is subject to the 0% VAT rate (see Circular letter
no. 2021/C/3 of 11 January 2021):

  • COVID-19 vaccines that have been granted a European market
    authorization and are registered as medicines by the Minister of
    Public Health, and
  • Diagnostic tests for this disease, such as PCR tests (nucleic
    acid test) and antigen tests via a sample taken from the nose,
    serological tests via blood sampling and (antibody) self-testing.
    The diagnostic tests must meet the requirements of the EU in the
    field of medical devices for in vitro diagnostics (see a.o.
    Directive 98/79/EC of the European Parliament and of the Council of
    27 October 1998 on in vitro diagnostic medical devices and
    Regulation 2017/745 of the European Parliament and of the Council
    of 5 April 2017 on medical devices, amending Directive 2001/83/EC,
    Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and
    repealing Council Directives 90/385/EEC and 93/42/EEC)

This 0% VAT rate also applies to services which are closely
linked to the aforementioned vaccines and medical devices (e.g.
taking the test, analysis of the test at the assigned lab,
administering a vaccine). This means that no VAT shall be due on
the services of medical, paramedical, pharmaceutical and support
staff in the vaccination centers.

The Minister of Finance has also decided that the provision of
personnel by a city, municipality or CPAS to a first-line zone in
the context of the organization and operation of vaccination
centers can also take place under the 0% VAT rate (and so that no
VAT would be due).

Hairdressers – modification to the calculation of the VAT
forfeit for Q4 2020

Update 21 December 2020

Men, women and men-women hairdressers can benefit from a
modification to the calculation of their forfeit to adapt their
turnover to the corona crisis.

The number of type services that should be taken into account on
the calculation sheet for 2020 (box II) that serves as a base for
the VAT return related to Q4 2020 are:

  • For men: 307 instead of 1140
  • For women: 144 instead of 534

Deduction of input VAT on costs relating to cars which are used
for both private and professional purposes (company cars)

Due to the exceptional situation created by the Covid-19
lockdown and mandatory teleworking, the semi-flat rate
(semi-forfaitaire) calculation method for the deduction of
input VAT on costs relating to cars which are used for both private
and professional purposes (calculation method 2) is distorted.

Therefore, the VAT authorities allow taxable persons who
normally apply calculation method 2 to deduct input VAT on the
basis of the general flat rate of 35% (calculation method 3).
Taxable persons can also combine calculation method 2 and
calculation method 3 for multiple cars, despite this in principle
being prohibited. The other application conditions for methods 2
and 3 remain of course in place.

It is important to note that these measures only apply to
calendar year 2020.

As of 2021, the taxable persons concerned (who applied
calculation method 3 or a combo of calculation method 2 and 3) can
again switch to calculation method 2.

Temporary reduced rate for the fine and interests on late
payment of VAT

Update May 2021

As a one-off support measure for businesses, the interest on
 the late payment of VAT debts is reduced to 4% per year
(instead of 9,6%) during the second quarter of 2021 (i.e. 1 April
until 30 June 2021). In addition, the proportional fine for the
late payment of VAT has been reduced from 15% to 10% during the
same period (i.e. Q2 of 2021).

Reduced thresholds for VAT refund

Update May 2021

In order to mitigate potential liquidity issues for taxable
persons as a result of the Covid-19 restrictions, the thresholds
for the refund of deductible VAT amounts exceeding the VAT amount
due as shown in the periodic VAT returns, have been reduced.
Contrary to other VAT related Covid-19 relief measures (excl. the
abolishment of the December advance payment), this measure is
permanent and has entered into force on 1 April 2021.

The reduced refund thresholds apply to all taxable persons with
a right to deduct input VAT who file monthly or quarterly VAT
returns. In addition to reaching the new threshold, the VAT return
must in any case be submitted by the 20th of the month
following the period to which the VAT return relates and the box
'refund request' should be ticked in the VAT return
concerned in order to get a reimbursement of the outstanding VAT
credit.

The new VAT refund thresholds are:

  • EUR 50 (instead of EUR 245) if the VAT refund is requested in
    the VAT return relating to the last month or quarter of the
    calendar year
  • EUR 400 (instead of EUR 615) if the VAT refund is requested in
    the VAT return relating to one of the first three quarters (of the
    calendar year) by a taxable person who files quarterly VAT
    returns
  • EUR 400 (instead of EUR 1.485) if the VAT refund is requested
    in the last monthly VAT return of one of the first three quarters
    (of the calendar year) by a taxable person who files monthly VAT
    returns
  • EUR 50 (instead of ERU 245) if the VAT refund is requested by a
    taxable person filing monthly VAT returns and holding an
    authorization for monthly refund of its VAT credit; ou alors
  • EUR 50 (instead of EUR 245) if the VAT refund is requested by
    the taxable person-starter (i.e. within 24 months as from the date
    on which he commenced its activity) filing monthly VAT
    returns

Temporary reduced VAT rate for restaurant and catering
services

Update May 2021

As most hotels, restaurants and bars were closed since October
2020, the VAT rate for certain restaurant and catering services has
been reduced to 6%.

The reduced VAT rate specifically applies to all services
whereby foods and/or drinks (incl. alcoholic beverages) are
provided to customers for on-site consumption. This includes
regular bars and restaurants (including bars and restaurants in
hotels, offices or sport clubs), food trucks and caterers.

The reduced VAT rate is applicable for all restaurant and
catering services for which VAT becomes due from 8 May until 30
September 2021.

Dutch tax measures

The Dutch government has published emergency measures to support
Dutch businesses dealing with the COVID-19 crisis.

Significant measures are:

  • Special deferral of payment obligations for inter alia
    corporate income tax, personal income tax, wage tax, value added
    tax, excises and consumer taxes
  • Revision of provisional 2020 corporate income tax or personal
    income tax assessments
  • Temporary reduction of recovery interest and tax interest rates
    from 4% and 8% respectively to 0.01%
  • Special COVID-19 tax reserve
  • Postponement implementation date legislative proposal
    'excessive current account debts of substantial
    shareholders'
  • Reduction customary wage income of substantial
    shareholders
  • Increased 2020 budget for tax-free employment costs
  • Partial deferral of payment for energy tax, renewable energy
    surcharge and value added tax for certain enterprises
  • Relief of certain conditions for lower unemployment insurance
    contributions; et
  • Upcoming new regulations for compensation for wage costs of
    employees under which an allowance of up to 90% of wage costs can
    be granted

Most of the announced measures are of a temporary nature and
will in principle be in force until 1 October 2020. This period may
be extended.

Deferral of tax payment obligations and revision of provisional
assessments

The special deferral of tax payment and the revision of
provisional tax assessments are existing arrangements of which the
application will be temporarily simplified. In addition, these
measures are boosted due to the simultaneously announced reduction
of both the recovery interest and the tax interest from rates of 4%
and 8% respectively to a rate of 0.01% on an annual basis.

Special deferral of tax payment obligations

Businesses facing liquidity issues as a result of the COVID-19
impact, can request a special deferral of payment obligations for
many taxes, inter alia corporate income tax, personal income tax,
wage tax, and value added tax. Please note that dividend tax
explicitly has been excluded.
Once a tax return has been filed by the taxpayer and the Dutch Tax
Administration have issued a tax assessment, the request for
special deferral of tax payment obligations can be filed with the
Dutch Tax Administration in writing or through a digital portal.
The request for deferral of payment for payroll taxes and value
added tax must be filed once the additional tax assessment is
received.

It is sufficient to state in the request that the COVID-19
crisis is the reason for the payment inability. Mentioned deferral
will be granted automatically for three months. No expert statement
is required for this three months period. A single request covers
all upcoming tax assessments that will be issued during the three
months period. No deferral will be granted if this would be against
the interests of the Dutch state (e.g. in case of abuse).
A request for deferral of payment for personal income tax, social
security contributions, corporate income tax, payroll taxes and
value added tax may be filed in one go. It is not necessary to wait
until a tax assessment has been received for all these five
taxes/levies. For other taxes, a request for deferral of payments
has to be separately filed for each tax.
An extension of the deferral after three months is possible, but
has to be done in writing and will be subject to an information
request from the Dutch Tax Administration. If the amount(s)
deferred exceed(s) EUR 20,000, an expert opinion should be
provided. The external expert will have to state that it is likely
that:

  • there are real liquidity issues at the moment of the request or
    shortly thereafter; et
  • these liquidity issues are mainly caused by the COVID-19
    crisis

In addition, the request needs to include a liquidity forecast
that is plausible according to the external expert.

Further, it has been announced that a statement from the
taxpayer will be required asserting that during the extended period
of deferral no dividend distributions will be made, no share
repurchases will take place and no bonuses will be granted. Suite
detailed information about the required content of this statement
will be published by the government shortly.
Please note that a special deferral of tax payment obligations is
also available to customs duties, albeit different conditions
apply.

A request to defer tax payment obligations qualifies in certain
situations as a notification of payment inability. Such
notification of (expected) payment inability in advance can be
required and avoids, if timely filed, reversal of the burden of
proof with regard to director liability. This applies to wage tax,
value added tax, excises and some other mainly indirect taxes.

Please see
here our Q&A for more detailed information on this
subject.

Reduction recovery interest rate to 0.01%

The recovery interest rate will be reduced from 4% to 0.01% on
an annual basis. This measure will take effect on 23 March 2020 and
will apply to all taxes due. The temporary reduction in principle
lasts until 1 October 2020. For situations where the taxpayer is
entitled to recovery interest, the 4% interest rate remains
applicable.

No payment default penalty

The Dutch Tax Administration will not impose penalties for late
payments of wage tax or value added tax as of 12 March 2020.
Penalties for late payment that already have been imposed, will be
annulled.

Revised provisional 2020 tax assessments

Businesses that expect a lower or higher taxable profit for 2020
due to the impact of the COVID-19 crisis can request a revised
provisional corporate or personal income tax assessment for 2020. A
refund will be provided if the revised tax assessment is lower than
the taxes that have already been paid in the first months of
2020.

Reduction tax interest rate to 0.01%

The tax interest rate will be reduced to 0.01% on an annual
basis (currently 8% for corporate income tax and 4% for other
taxes). As a result, the risk of tax interest due to a misjudged
estimate of the expected taxable profit should be remote. le
temporary rate reduction will be effective as of 1 June 2020 for
all taxes except for personal income tax, for which it will be
effective as of 1 July 2020, and lasts in principle until 1
October 2020.

Special COVID-19 tax reserve

The loss-compensation rules for Dutch corporate income tax
purposes currently allow one year carry back (and six years carry
forward). Taxpayers that would end up with a loss in 2020 as a
result of the COVID-19 crisis, could carry back such loss to
financial year 2019. (Provisional) formalization thereof (including
the refund of the 2019 tax paid) would take place in 2021 or 2022
at the earliest. Please note that provisional loss compensation is
capped at 80% of the estimated loss.

To accelerate loss-compensation and the resulting cash benefit,
it is possible to include a COVID-19 crisis tax reserve in the 2019
corporate income tax return. The amount of this reserve is the
expected loss in 2020 as a result of COVID-19, but may not exceed
the taxable profit 2019 excluding such reserve. By requesting a
revised provisional 2019 corporate income tax assessment including
such tax reserve, taxpayers can, if applicable, obtain a refund for
financial year 2019. Taxpayers estimating an overall positive
taxable result in 2020 are not allowed to benefit from this
measure.

Postponement implementation date of the legislative proposal
'excessive current account debts of substantial
shareholders'

The Dutch government had earlier proposed that as of 2022 a
'substantial shareholder' in a company (generally an
interest of at least 5%) would be taxed on a deemed dividend if and
to the extent the debts of the shareholder to the company
(excluding a loan to finance the primary residence of such
shareholder) exceed EUR 500,000. (Deemed) dividends received by a
substantial shareholder are taxed in Box II.

In view of the COVID-19 crisis, the Dutch government has decided
to postpone the implementation date to 1 January 2023.
Consequently, the first reference date for the determination of a
deemed profit distribution is postponed from 31 December 2022 to 31
December 2023. Substantial shareholders can, if necessary,
anticipate on this expected legislative proposal up to and
including 30 December 2023.

Reduction customary wage income for substantial
shareholders

Shareholders that hold a substantial interest (generally an
interest of at least 5%) in a Dutch company and work for this
company are obliged to take into account a customary wage.
Following a specific calculation method and under certain
conditions, the amount of the customary wage may be reduced due to
the COVID-19 crisis.

Increased 2020 budget for tax-free employment costs

As part of the employment costs scheme for Dutch wage tax
purposes, an employer is entitled to a tax-free employment costs
budget. To mitigate the potential impact by COVID-19, the tax-free
employment budget will be increased for financial year 2020.

Deferral of taxes for suppliers of electricity and gas

Suppliers of electricity and gas are offered partial deferral of
payment of energy tax, renewable energy surcharge and value added
tax for the months April, May and June. It is intended that the
supplier will consequently not charge these amounts to the relevant
customers in those months. The measure has been designed as such
that in practice it will almost always concern large electricity or
gas consumers.

Measures unemployment insurance contribution

Per 1 January 2020, the lower unemployment insurance
contribution is due by the employer for employees with an
employment agreement for an indefinite period if the employment
agreement has been captured on paper and has been signed by
employer and employee. With regard to employees already employed
for an indefinite period per 31 December 2019, the lower
unemployment insurance contribution is due, if the employment
agreement of these employees is captured on paper before 1 April
2020. The government extended this deadline to 1 July 2020.

Additionally, the government will introduce a relief for cases
in which employees with an employment agreement for an indefinite
period will make more than 30% overtime due to the COVD-19. Sans
this relief, the higher unemployment insurance contribution would
be due by employees with retroactive effect. The government now
approves for the lower contribution to apply during 2020.

New regulation compensation wage costs

On 2 April 2020 the Temporary aid scheme to maintain employment
("Tijdelijke Noodmaatregel Overbrugging voor Werkbehoud,
NOW") entered into force. The NOW has replaced the existing
reduction of working hours scheme. The purpose of the NOW is to
prevent unemployment. Under the NOW, briefly stated, employers
continue to pay the employees' salary at 100%, while receiving
a substantial compensation ("aid") towards the wage costs
of up to 90% of the wage bill (up to a certain maximum) from the
Employee Insurance Agency ("UWV"). Requests for aid may
be submitted as from 6 April up to and including 31 May 2020. A
number of obligations are imposed on the employer to whom the aid
is granted. In order to qualify for the NOW, the employer must
demonstrate that it expects at least 20% loss of turnover during a
three-month consecutive period. If the company forms part of a
group in the meaning of the NOW, the main rules is that the loss of
turnover of the entire group is taken into account. Nevertheless,
if a group of companies as a whole suffers a loss of less than 20%
of turnover, but an individual operating company that forms part of
such group suffers a loss of turnover of 20% or more, this
operating company is – under very strict conditions –
as of 5 May 2020 also allowed to apply for aid. The NOW will most
likely be extended for another three months as from 1 June 2020. It
is however expected that other conditions will apply.
Please see here our Q&A for more
detailed information on this new regulation and please see here for more information on
some recent changes of the NOW scheme.

Luxembourg tax measures

On 17 March 2020, the Luxembourg tax authorities (LTA) published
a newsletter with tax measures for businesses in the context of the
COVID-19 crisis.

The measures are twofold and relate to (i) tax filing
obligations and (ii) tax payment obligations.

Filing obligations

The filing deadline for 2019 tax returns is delayed to 30 June
2020 for both corporate taxpayers and individual taxpayers.

Payment obligations

Corporate taxpayers may ask for (i) a waiver of the 2020 tax
advances for corporate income tax (CIT) and municipal business tax
(MBT) due for the first two quarters of 2020 and (ii) a
deferral of other payments on account of CIT, MBT and net wealth
tax (NWT).

To apply for the waiver of these 2020 tax advances, the taxpayer
should file a form which is available online. The tax advances
would then not become due and the payment of taxes would depend on
the tax amount included in the tax assessment 2020. The
'standard' possibility to reduce advances by means of a
reasoned request remains available.

For the deferral of other tax liabilities, a request needs to be
filed by the taxpayer using a form that is available online. Under
this procedure, an extension of four months without late interest
payment accrual (normally at a rate of 0.6% per month) would apply.
The extension only applies to the extent the tax amount is paid in
full at the latest upon the expiry of the four months period
starting from the original due date of the taxes. The extension
applies to CIT, MBT and NWT that were not due prior to 29 February
2020. Wage tax is explicitly excluded, as are withholding taxes
(such as for dividends and management fees).

Luxembourg is officially in a state of emergency (currently, for
a period of three months). This allows the government to bypass the
ordinary legislative process and to adopt measures more swiftly.
More specific measures related to taxation as a result of the
COVID-19 crisis may accordingly be announced, including on VAT.

Swiss tax measures

Since 13 March 2020, the federal council has taken various
measures aimed at slowing down the rapid spread of the coronavirus
(COVID-19) including a partial lockdown. The summary below,
provides an overview of measures immediately available to Swiss
taxpayers to reduce pressure related to tax and other public
levies.

Filing obligations: deadline extensions

Deadlines for pending tax return filings can be extended.
Although deadlines for income tax returns vary depending on the
canton, most cantons allow for extensions of the filing deadlines
well into the second half of 2020. Many cantons have urged tax
payers to use available online tools on the website of the cantonal
tax administration to extend filing deadlines.

Several cantons have enacted automatic extensions for tax return
filings, mainly with respect to individuals. Automatic extension
notably apply in Aargau (31 May 2020), Basel-Stadt (31 May 2020),
Solothurn (31 July 2020) and Zurich (31 May 2020). Taxpayers should
also check availability to extend deadlines beyond that date. Pour
corporations, the filing deadlines for tax returns can also be
extended (e.g., Zurich with a regular deadline of 30 September
2020, but extensions are possible).

Revised tax invoices, deferral and abatements of tax
payments

To the extent that the taxpayers expect lower income or profits
for the 2020 tax period, revised tax invoices can be requested.
However, 2019 taxes may partially already be due or become due:
federal income taxes for the 2019 calendar year become due on 31
March 2020 whereas the due date of cantonal income taxes varies
significantly. Most cantons levy a compensatory/late interest for
amounts owed and paid after the due date. Therefore, tax payer may
seek to pay taxes in instalments or request a deferral of payment
to safeguard cash:

Revised preliminary invoices: taxpayers may request revised
preliminary tax invoices. Invoices can also be set at CHF 0 (nil)
to avoid any cash expenses. In most cantons, this will not hinder
interest charges (e.g., compensatory interest in Zurich for 2019
taxes is 0.50%). Taxpayers may, however, always request a deferral
of tax payments and/or a relief from taxes due to extraordinary
circumstances.

Deferral of federal income tax: deferrals can also cover
interest and have to be filed in writing with the cantonal tax
authority or via online tools to the extent available on the
website of the cantonal tax administration. A deferral can also
extend to preliminary tax invoices. Tax payers may also request a
payment in instalments (see below latest emergency measures).

Deferral of cantonal income taxes: in most cantons deferrals do
not cover interest charges. However, in most cantons interest rates
are low (e.g., 0.00% in Zug, 0.50% in Zurich for compensatory
interest) or have already been lowered to 0.00% (e.g., in
Solothurn). Taxpayers may even consider requesting a partial
abatement. Requests for tax deferrals have to be submitted to the
competent tax authority (e.g., the communal tax administration).
Most cantons allow for online filing of the request. Tax payers may
also request a payment in instalments.

Taxpayers may also request a full or partial abatement of income
taxes. It is expected that abatements are still subject to strict
requirements as a lot of cases can be handled through deferrals.
Given the special circumstances, tax authorities have been urged to
review requests for deferrals and abatements favourably. Some
cantons already announced to treat the impact of COVID-19 as an
extraordinary hardship for purposes of tax-related measures.

Similar possibilities apply for Swiss VAT where taxpayers may
request a deferral of VAT.

No interest charges for most federal taxes and levies

Separately, on 20 March 2020 the federal council announced to
lower interest charges for most federal taxes and levies.

  • Direct federal taxes: for direct federal taxes (individual
    income and wealth as well as corporate income and capital taxes)
    the interest rate has been lowered to 0.00% from 1 March 2020 to 31
    December 2020. As 2019 taxes become due on 31 March 2020, taxpayers
    will therefore not be required to pay interest even if they would
    not request a deferral and leave taxes unpaid
  • VAT, customs and special consumption taxes: For VAT, customs,
    excise duties and special consumption taxes (tobacco, alcohol,
    beer, heavy vehicle, automobile and petroleum taxes) the interest
    rate has been lowered to 0.00% from 20 March 2020 to 31 December
    2020
  • Social security (first pillar): Finally, employers may also
    request a deferral of social security levies (old-age and
    survivors' insurance, i.e., the first-pillar) without interest
    being levied

Note that these measures notably do not apply to Swiss
withholding taxes (Verrechnungssteuer) and stamp taxes
(Stempelabgaben) for which the current interest is 5%
p.a.

No debt enforcements

The federal government has suspended the possibility to start
debt enforcements in Switzerland for the period between 19 March
2020 to 4 April 2020 pursuant to article 62 of the federal act on
debt enforcement and bankruptcy. The suspension will tie in to the
general debt enforcement holiday until 19 April 2020 pursuant to
the Swiss debt enforcement and collection act.

Separately, the government also enacted a general stay for civil
and administrative proceedings until 19 April 2020. However, please
note that the regular stay does not apply to federal income taxes
as the relevant act does not contain a stay of deadlines.
Therefore, measures taken by the federal council will not hinder
legal deadlines with respect to these taxes.

Filling of Swiss VAT returns

Extension of filing and payment deadline

In Switzerland, the current filing period corresponds to the
calendar year. In principle, the Swiss VAT returns are subject to a
quarterly filing period and the VAT form must be submitted
unsolicited within 60 days of the end of the corresponding
reporting period: 1st quarter until 30 May / 2nd quarter until 30
August / 3rd quarter until 30 November / 4th quarter until 28
February.

In order to strengthen its position, the taxable business may
review the following options:

  • Extension of VAT return filing deadline: The deadline for
    submission of the VAT return can be submitted online (no formal
    written request) and is in practice usually granted until the due
    date of the following reporting period. This in particular allows
    for some relief with respect to workload, taking into account the
    set-up or adjustment of the IT-systems for home office working
    spaces and potentially limited working capacities. However, the
    extension of filing deadline does in itself not affect the payment
    deadline
  • Extension of payment deadline and of instalment payments: inn
    case that the payment of VAT ( plus interest) causes the taxable
    business significant hardship, the Swiss Federal Tax Administration
    (SFTA) may agree upon request of the taxable business to allow for
    an extension of the payment period or for the agreement of
    instalment payments

In principle, despite the extension of payment deadline, the VAT
payable becomes due within 60 days after the end of the respective
filing period and is thus usually subject to interest for late
payment of 4% as of the date the filing obligation would have been
due. In light of the current extraordinary circumstances and as a
temporary measure valid as of 21 March 2020 until 31 December
2020, the SFTA and the Swiss Federal Customs Authority do not levy
any interest for late payments for VAT, customs, special tax on
consumption and excise duties, or for incentive taxes. Similar
measures apply to direct federal taxes. The agreements on deadline
extension or payment instalment are usually subject to the
provision of reasonable security. It may be expected that the SFTA
would adjust that requirement to the individual circumstances of
the business concerned to avoid considerable hardship under the
particular circumstances.

Review of filing period

In respect of the VAT filing period, it might be an option to
review the suitability of the filing period for the taxable
business:

  • Monthly reporting: If the business is on a regular basis in an
    input VAT credit position, the business may request filing and
    submission on a monthly basis. It is expected that the filing
    period chosen has to be complied with for at least one tax period
    (12 months). While the application for this filing period usually
    requests rather high input VAT credit positions on a regular basis,
    the SFTA might lower its requirements under the particular
    circumstances
  • Extended reporting period: Furthermore, the law provides the
    SFTA with the option to allow taxable businesses on application, in
    justifiable cases, to apply other reporting periods, subject to the
    conditions outlined by the SFTA. The SFTA has not published any
    further specification as to how such extended reporting period may
    be possible. In case of a rather low input VAT credit position and
    a rather high VAT amount payable by the business, it might be an
    option to approach the SFTA and discuss the adjustment of filing
    period within one tax period (12 months) to, for example, six
    months.

Payment of VAT refunds

As pointed out above, the payment of VAT debts
has to be made within 60 days after the filing period concerned.
The same applies in case of a credit balance of the business, i.e.
the SFTA is obliged to pay out the VAT credits within 60 days after
receipt of the VAT return, otherwise refund interest of 4% will be
due in favour of the business. While the SFTA does currently, as
one immediate measure, not levy any interest on late payments after
the expiration of the 60 days, it is possible that the SFTA will
try to repay the VAT refund at their earliest convenience under
consideration of the administrative efforts and resign from their
right to wait for 60 days for the pay-out.

Request for tax abatement

The SFTA may on request of the business consider a full or
partial abatement of bindingly assessed VAT. However, the cases for
which such request can be filed based on legal provisions are
limited to errors caused by excusable reasons, errors due to not
observing formal regulations, and for VAT assessments of the SFTA
which are claimed to be too high. The law does not provide for a
tax abatement based on other reasons, i.e. based on the best
judgement of the SFTA. While the tax abatement will remain limited
to those cases and to the rather strict requirements applicable
today, it is possible that due to the extraordinary circumstances,
the SFTA may review the abatement requests of those businesses
falling within the scope of the legally defined cases with a more
favourable approach.

Footnotes

1. The EFTA Authority seems to be following the
Commission in this respect.

2. For an overview of the measures of other EU Member
States, please see the website of the European Commission
(https://ec.europa.eu/competition/index_en.html).

The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.