Brussels-Capital Region: new premium for loss of turnover

Author: Anne Ghysels (Legal Expert)
Read time: 8min
Publication date: 02/03/2021 - 14:12
Latest update: 03/03/2021 - 11:51

The Brussels-Capital Region grants a new premium if you carry out an activity in one of the so-called 'non-essential' sectors. The amount of the premium depends on the size of your turnover.

You must apply for this premium before 25 March 2021.

Do you qualify for this premium?

As an employer, you must meet certain conditions in order to receive this premium:

  • Have, on 2 November 2020, an establishment unit in the Brussels-Capital Region registered in the CBE (Crossroads Bank for Enterprises);
  • Carry out one or more activities covered by the NACE codes listed below and be registered under one of these NACE codes in the CBE on 2 November 2020; 
  • Be subject to the obligation to close one or more establishment units located in the Brussels-Capital Region on 2 November 2020;
  • With the exception of companies registered in the CBE as from 1 October 2019, based on your receipts of the VAT returns dated 20 February 2021 at the latest, have achieved a turnover in 2019 of:
    • More than €25,000 if you were registered in the CBE before 1 January 2019;
    • More than the turnover calculated according to the formula below if you were registered in the CBE between 1 January 2019 and 30 September 2019: (€25,000 x the number of days between the date of registration in the CBE and 31 December 2019) / 365
  • Not benefit from the VAT exemption scheme for small enterprises;
  • Have not benefited from the Brussels-Capital Region's premium to compensate operators of taxi services and vehicle rental services with drivers affected by the health crisis.

What is the amount of the premium?

Your date of registration in the CBE

You bear fixed costs

Your loss of turnover

Amount of your premium

After 31 December 2019

yes

Does not have to be proven

€1,500

In Q4/2019

yes

no more than 25%

€1,500

Before 1 January 2020

yes

less than 25%

€1,000

no

between 25 and 40%

€2,000

yes

between 25 and 40%

€3,000

no

40% and more

€4,000

yes

40% and more

€5,000

 

The loss of turnover is determined on the basis of the receipts of your VAT returns dated no later than 20 February 2021, for Q4/2020 compared to Q4/2019.

The fixed costs are the following costs related to your establishment units located in the Brussels-Capital Region for the duration of their compulsory closure:

  • Rents relating to the buildings you occupy;
  • The costs you bear for the consumption of water, electricity, gas, telephony and internet services;
  • Mortgage loan repayments;
  • The insurance premiums you have taken out in connection with your activity;
  • Social security, employee and employer contributions;
  • Depreciation of investments.

The fixed costs must be at least €1,000.

If you have received the premium granted by the Brussels-Capital Region to companies practising a contact profession and recreational activity and running a driving school (see our Infoflash of 2 February 2021), €1,500 will be deducted from the amount of the premium.

What do you need to do?

You must apply for the premium online via the website of Brussels Economy and Employment before 25 March 2021.

You can only submit one aid application.

You will receive an answer from Brussels Economy and Employment within two months of the date of receipt of your application.

Annex: List of eligible NACE codes

Activity

NACE code

Retail trade of cars and light motor vehicles (less than or equal to 3.5 tonnes)

45.113

Retail trade of other motor vehicles (over 3.5 tonnes)

45.193

Washing of motor vehicles

45.206

Retail trade of motor vehicle parts and accessories

45.320

Retail sale in non-specialised stores with food, beverages or tobacco not predominating (sales area of less than 2,500 m²)

47.191

Retail sale in non-specialised stores with food, beverages or tobacco not predominating (sales area from 2,500 m²)

47.192

Retail sale of computers, peripheral units and software in specialised stores

47.410

Retail sale of audio and video equipment in specialised stores

47.430

Retail sale of household textiles in specialised stores

47.512

Retail sale of other textiles in specialised stores

47.519

Retail sale of floor and wall tiles in specialised stores

47.523

Retail sale of parquet, laminate and cork floors in specialised stores

47.524

Retail sale of sanitary articles and sanitary installation material in specialised stores

47.527

Retail sale of carpets, rugs, wall and floor coverings in specialised stores

47.530

Retail sale of electrical household appliances in specialised stores

47.540

Retail sale of household furniture in specialised stores

47.591

Retail sale of lighting equipment in specialised stores

47.592

Retail sale of glassware, china and pottery and of non-electrical household articles in specialised stores

47.593

Retail sale of musical instruments in specialised stores

47.594

Retail sale of other household articles in specialised stores

47.599

Retail sale of music and video recordings in specialised stores

47.630

Retail sale of sporting equipment in specialised stores

47.640

Retail sale of games and toys in specialised stores

47.650

Retail sale of women’s clothing in specialised stores

47.711

Retail sale of men’s clothing in specialised stores

47.712

Retail sale of baby and children's clothing in specialised stores

47.713

Retail sale of underwear, lingerie and beach and swimwear in specialised stores

47.714

Retail sale of clothing accessories in specialised stores

47.715

Retail sale of women's, men's, babies' and children's outerwear and underwear and clothing accessories in specialised stores (general assortment)

47.716

Retail sale of footwear in specialised stores

47.721

Retail sale of leather goods and travel accessories in specialised stores

47.722

Retail sale of cosmetics and toilet articles in specialised stores

47.750

Retail sale of watches and jewellery in specialised stores

47.770

Retail sale of photographic and optical goods and precision equipment in specialised stores

47.782

Retail sale of weapons and ammunition in specialised stores

47.783

Retail sale of drugstore articles and maintenance products in specialised stores

47.784

Retail sale of bicycles in specialised stores

47.785

Retail sale of souvenirs and religious articles in specialised stores

47.786

Retail sale of new works of art in specialised stores

47.787

Retail sale of baby goods (general assortment)

47.788

Other retail sale of new goods in specialised stores

47.789

Retail sale of antiques in stores

47.791

Retail sale of second-hand clothing in stores

47.792

Retail sale of other second-hand goods in stores, with the exception of second-hand clothing

47.793

Retail sale via stalls and markets of textiles, clothing and footwear

47.820

Retail sale via stalls and markets of other goods

47.890

Other retail sale not in stores, stalls or markets

47.990

Urban and suburban passenger land transport

49.310

Other passenger land transport

49.390

Holiday and other short-stay accommodation

55.202

Camping grounds, recreational vehicle parks and trailer parks

55.300

Event catering activities

56.210

Discotheques, dance halls and the like

56.302

Other drinking establishments

56.309

Motion picture projection activities

59.140

Intermediation in buying, selling and renting of real estate on a fee or contract basis

68.311

Photographic activities with the exception of press photographers

74.201

Other photographic activities

74.209

Renting of video tapes and disks

77.220

Travel agency activities

79.110

Tour operator activities

79.120

Tourist information services

79.901

Other reservation service and related activities

79.909

Combined office administrative service activities

82.110

Photocopying, document preparation and other specialised office support activities

82.190

Organisation of conventions and trade shows

82.300

Driving school activities

85.531

Performance by independent artists

90.011

Performance by artistic ensembles

90.012

Promotion and organization of performing arts events

90.021

Operation of theatres, concert halls and the like

90.041

Operation of cultural centres and multifunctional cultural halls

90.042

Operation of public archives

91.012

Museums activities

91.020

Operation of historical sites and buildings and similar visitor attractions

91.030

Botanical and zoological gardens

91.041

Operation and preservation of nature reserves

91.042

Gambling and betting activities

92.000

Operation of sports facilities

93.110

Activities of football clubs

93.121

Activities of tennis clubs

93.122

Activities of other ball sports clubs

93.123

Activities of cycling clubs

93.124

Activities of martial arts clubs

93.125

Activities of water sports clubs

93.126

Activities of equestrian clubs

93.127

Activities of athletics clubs

93.128

Activities of other sports clubs

93.129

Fitness facilities

93.130

Other sports activities

93.199

Fairground activities

93.211

Operation of amusement and theme parks

93.212

Operation of snooker and billiard halls

93.291

Operation of recreational areas

93.292

Other amusement and recreation activities

93.299

Repair of computers and peripheral equipment

95.110

Repair of consumer electronics

95.210

Repair of household appliances and home and garden equipment

95.220

Repair of footwear and leather goods

95.230

Repair of furniture and home furnishings

95.240

Repair of watches, clocks and jewellery

95.250

Repair of other personal and household goods

95.290

Hairdressing

96.021

Beauty treatment

96.022

Physical well-being activities

96.040

Tattooing and piercing services

96.092

Pet care services with the exception of veterinary services

96.093

Training of pets

96.094

Boarding for pets

96.095

 

Source: Decree of the Government of the Brussels-Capital Region of 16 February 2021 on aid for companies carrying out non-essential activities in the context of the health crisis COVID-19, Belgian Official Gazette of 24.02.2021

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