Coronavirus Brussels-Capital Region: Tetra bonus for sectors most affected by the crisis - update

Author: Anne Ghysels (Legal Expert)
Date:

The Brussels Government is supporting the sectors of nightclubs, restaurants and cafés and their main suppliers, events, culture, tourism and sports by granting them a new bonus.

Following the reopening of the cafés and restaurants on 1 May, the government has decided to increase the amount of the bonuses announced in our Infoflash of 15 April 2021.

You can apply for this bonus on-line from 19 April 2021.

Do you qualify for the bonus?

General conditions to be met

To be eligible for this bonus, you must:

  • be registered in the CBE on 31 December 2020;
  • have an establishment unit in the Brussels-Capital Region on 31 December 2020;
  • not benefit from the VAT exemption scheme for small enterprises;
  • fulfil your social and tax obligations and comply with your obligations regarding the publication of your annual account with the National Bank of Belgium;
  • have a Belgian current account;
  • have generated a turnover in 2019 that exceeds the amounts shown in the table below, calculated on the basis of the number of establishment units of your company that are active in the Brussels-Capital Region:

Number of establishment units in the Brussels-Capital Region

Turnover figure 2019

1

25,000 EUR

2

35,000 EUR

3.

45,000 EUR

4

55,000 EUR

5 and +

65,000 EUR

Particular conditions

You must also meet certain conditions which vary according to your sector of activity.

Sector "Reca and suppliers”

  • You have one of the following NACE codes: list of NACE codes TETRA bonus. At the request of the hotel sector, hotels are not currently included in the list of beneficiaries of this bonus. They will be included at a later date.
  • You suffered a turnover loss of at least 40% between the quarter Q4/2020 and the quarter Q4/2019;
  • You meet your obligations with regard to the registered cash register system.

Events, culture, sports and tourism sector

  • You have one of the following NACE codes: list of NACE codes TETRA bonus
  • You suffered a turnover loss of at least 40% between the quarters Q2 to Q4 of 2020 and quarters Q2 to Q4 of 2019.

Nightclubs sector

  • You have NACE code 56.302;
  • You suffered a turnover loss of at least 40% between the quarter Q4/2020 and the quarter Q4/2019;
  • You have an environmental licence or an environmental statement for your activity as a nightclub.

What is the amount of the bonus?

The amount depends on the percentage of turnover loss and the number of employees you employ (in FTE). The Brussels-Capital Region will use the 2019 social balance sheet to determine your number of employees (in FTE). If you are not obliged to publish a social balance sheet or if the publication deadline has not yet expired, the Brussels administration will rely on a certificate issued by your payroll office showing the average number of employees in FTE for the year 2019.

If you were registered in the CBE during 2019, the amount of the 2019 turnover must be calculated in proportion to the number of days you were registered in the CBE in 2019.

The 'Tetra bonus' is granted per establishment unit with a maximum of 5 establishment units per company.

The amount of the bonus shall not exceed the actual turnover loss during the period concerned.

Bonus for the Reca sector and suppliers

Restaurants, cafés and suppliers established between 1/1/2019 and 31/12/2019

Turnover loss of at least 40%

Bonus see table below

 

Turnover loss of less than 40%.

6,000 EUR

Restaurants, cafés and suppliers established from 1/1/2020

 

6,000 EUR

 

Number of FTE

Turnover loss of 40% or more and less than 60%

Turnover loss of 60% or more

Less than 5

7,500 EUR

10,500 EUR

From 5 to less than 10

13,500 EUR

16,500 EUR

10 and more

30,000 EUR

54,000 EUR

Bonus for the events, culture, sports and tourism sector

Companies in this sector established between 1/4/2019 and 31/12/2019

Loss of turnover of at least 40 %:

Bonus see table below

 

Turnover loss of less than 40%

5,000 EUR

Companies in this sector established from 1/1/2020

 

5,000 EUR

 

Number of FTE

Turnover loss of 40% or more and less than 60%

Turnover loss of 60% or more

Less than 5

6,250 EUR

8,750 EUR

From 5 to less than 10

11,250 EUR

13,750 EUR

10 and +

25,000 EUR

45,000 EUR

Bonus for nightclubs

Nightclubs established between 01/10/2019 and 31/12/2019

Turnover loss of at least 40%

Bonus see table below

 

Turnover loss of less than 40%.

10,000 EUR

Nightclubs established from 1/1/2020

 

10,000 EUR

 

Number of FTE

Turnover loss of 40% or more and less than 60%

Turnover loss of 60% or more

Less than 5

75,000 EUR

81,250 EUR

From 5 to less than 10

87,500 EUR

100,000 EUR

10 and +

112,500 EUR

125,000 EUR

What do you need to do?

You can apply for the bonus on the Brussels Economy and Employment website using the on-line form. This form has been available since 19 April 2021.

The Brussels administration must receive your application by 19 May 2021 at the latest.

Sources: www.1819.be; Decree of the Government of the Brussels-Capital Region of 15 April 2021 on aid to businesses in the sectors of nightclubs, restaurants and cafés and some of their suppliers, events, culture, tourism and sports in the context of the health crisis COVID-19, Belgian Official Gazette of 19.04.2021.

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