Coronavirus: deferment of payment of withholding tax

Author: Peggy Criel (Legal Expert)

Companies experiencing financial difficulties as a result of the spread of the coronavirus could already apply for aid measures from the FPS Finance. The federal government has now taken additional measures to create extra financial breathing space for companies and entrepreneurs. Below, you will find an overview of these measures.

Automatic deferment of payment of withholding tax

Companies are granted an automatic two-month deferment of payment of withholding tax, without having to pay any fines or interest, for the following declarations:

Payment for

Extended to

Monthly declaration - February 2020

13 May 2020

Monthly declaration - March 2020

15 June 2020

Quarterly declaration - 1st quarter 2020

15 June 2020

Other withholding tax aid measure

In addition to this automatic deferment of payment, companies can also apply for the previously announced aid measures for the payment of withholding tax debts. This application allows them to obtain extended payment terms, exemption from interest on arrears and/or a remission of fines for late payment. See our Infoflash of 11 March 2019 for more info.

Various tax aid measures

In addition to the withholding tax aid measures referred to above, various other measures have been taken:

  • deferment of submission of the declarations in corporate tax, tax on legal persons and non-residents/companies tax with deadline from 16 March to 30 April 2020;
  • deferment of submission of VAT returns;
  • deferment of payment of VAT;
  • additional time to pay personal income tax and corporate tax.

More information can be found in the notice on the website of the FPS Finance.

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