The Belgian Ministry of Finance has issued a Circular (Circ. 2020/C/45 of 23 March 2020) offering an additional support measure to professional taxpayers who are suffering far-reaching economic consequences as a result of Covid-19 (“Corona crisis”).
Le cabinet TETRA Law a répertorié l'ensemble des mesures fiscales prises en Belgique dans le cadre de la propagation du Covid-19
The Belgian Ministry of Finance has issued specific instructions (Circular Letter 2020/C/45 of March 23, 2020 – the “Circular”) in order to support professional taxpayers (individuals and corporations) confronted with the severe financial consequences of the Corona crisis.
As from 18 March 2020, the Belgian government published various tax measures in order to deal with the economic impact of the COVID-19 crisis. Hereby an overview of the most relevant measures that have been adopted.
The coronavirus crisis has far-reaching economic consequences. That is why the Belgian government has decided to offer companies and private individuals various tax relief measures. There are measures that have to be applied for, as well as measures that are granted automatically.
The rapid spread of the coronavirus (Covid-19) leads to far-reaching measures at home and abroad.
These measures may have (sometimes unexpected) tax consequences. Below, we cover various tax related questions that taxpayers may have.
Le Service des Décisions Anticipées a publié ce mercredi 18 mars un formulaire de demande spécifique en matière de remboursement de frais propres à l’employeur pour le télétravail imposé dans le cadre des mesures gouvernementales pour la lutte contre le Covid-19
Le Service des décisions anticipées a publié cet après-midi une courte note sur son site internet aux fins d’informer les contribuables des aménagements de son fonctionnement
On 25 February 2020, the Belgian tax administration published Circular Letter 2020/C/35 on the 2017 version of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 OECD TPG). This practice note is available in Dutch and French. The circular is the final version of a draft circular letter originally published by the Belgian tax administration on 9 November 2018 with an invitation to comment.
On 13 February 2020, a circular letter on the group contribution regime has been published (Dutch and French version). The group contribution regime, applicable as of financial year 2019 (assessment year 2020), enables Belgian companies and Belgian branches of entities located in the EER to transfer taxable profits to other affiliated Belgian companies/branches with the aim to offset these profits against current-year tax losses.
