Brussels attacks: resulting tax measures

To bridge the difficult period caused by the attacks of 22 March 2016, companies may appeal to the benefit of aid measures installed by the FPS Finance.

These aid measures must create more financial scope for the companies and help them to overcome temporary financial difficulties.

As regards withholding tax, the employer may benefit from favourable payment facilities, be exempt from interests on late payment and/or be exempt from penalties due to non or late payment.

Which companies are entitled to the measure?

The natural persons or legal persons with an establishment number (CBE), irrespective of the activity branch, who experience financial difficulties as a result of the attacks of 22 March 2016 and who can prove this.

What debts come under the measure?

The withholding tax for which payment can be deferred is the declared withholding tax for the months of March to September 2016 (for companies with quarterly declarations the declared amounts for the 1st, 2nd and 3rd quarter of 2016 can be taken into account).

What conditions must be fulfilled to be entitled for the aid measures?

Companies that want to appeal to these measures must apply immediately when payment difficulties arise. Besides, they must observe their obligations with regard to the tax declaration and the granted payment facilities.

For the entirety of the measures one application must be submitted at the time the payment difficulties arise by means of this form (DOCX, 24.2 KB), by e-mail or by letter.

The application must be submitted to the competent Regional Collection Agency (RCA) on the basis of the postal code of the place of residence of the natural person or the registered office of the company/moral person. The list with competent RCAs is available on the website of the FPS Finance (http://financien.belgium.be/nl/Actueel/steunmaatregelen-als-gevolg-van-de-aanslagen-van-22-maart-2016).

The administration will answer within a term of 30 days after the application.

What sanctions can be imposed?

The aid measures will be withdrawn when the conditions for the submission of the tax declarations are not observed, when the allowed payment facilities are not observed (except when the company has contacted the administration in time) and/or when a collective insolvency procedure is started (bankruptcy, judicial reorganisation,...).

Source: Communication of the FPS Finance, Aid measures as a result of the attacks of 22 March 2016, http://financien.belgium.be/nl/Actueel/steunmaatregelen-als-gevolg-van-de-aanslagen-van-22-maart-2016

Author: Isabelle Caluwaerts

28/04/2016