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In a previous infoflash, we already explained the Flemish Protection Mechanism, whereby a premium can be requested for companies that have a drop in turnover as a result of the coronavirus measures between 1 August and 30 September.
As Flemish companies are again confronted with a drop in turnover as a result of the stricter federal corona measures, the Flemish Government has now decided to take new aid measures.
Concretely, any entrepreneur who suffers a loss of turnover of at least 60% between 1 October and 18 November 2020 as a result of the corona measures can appeal to the new Flemish Protection Mechanism.
Companies may choose to submit an application for the reference period from 1 October to 15 November 2020 or for the period from 19 October to 18 November 2020. The turnover is compared with the turnover, excluding VAT, of the same period in 2019. Cafés and restaurants that are obliged to close down are also eligible for this aid during the period of closure.
Are excluded:
Exception for the horeca sector:
Managers of cafés and restaurants[1] which are compulsorily closed from 19 October to 18 November 2020 as a result of the coronavirus measures do not have to demonstrate a decrease in turnover. This derogation does not apply to companies whose turnover in the same period of 2019 is the result of take away activities for 50% or more. They will therefore have to demonstrate a drop in turnover.
Also for cafés and restaurants the subsidy amounts to 10% of the turnover, excluding VAT, with a maximum subsidy of € 7,500 for companies with a maximum of 9 employees and a maximum subsidy of € 15,000 for companies with 10 employees or more.
The aid amounts to 10% of the turnover, excluding VAT, during the same period in 2019. Self-employed persons in secondary occupations[2] receive 5% aid. For companies that had not yet started up in 2019, the drop in turnover is compared with the expected turnover as stated in the financial plan. The aid is granted at company level.
The maximum aid shall be as follows:
For self-employed persons in secondary occupation, this maximum aid is halved.
For companies which mainly offer meals[3] and are obliged to use a white cash register, the aid is limited to € 2,250 if they do not have a registered cash register system.
The application can be made via the agency ‘Innoveren en Ondernemen’ (Vlaio). However, this is not yet possible, applications will only be possible from the end of November. The subsidy application shall be submitted by 31 December 2020 at the latest.
The measures as described in this infoflash have not yet been published in the Belgian Official Gazette.
Just to be perfectly clear, we give an overview of both measures:
Flemish Protection Mechanism
New Flemish Protection Mechanism
Submit application until
15/11/2020
31/12/2020
Reference period for drop in turnover
August and September 2020
1/10 - 15/11/2020 OR
19/10 – 18/11/2020
Drop in turnover
60%
Premium
7,5 % of turnover
10% of turnover
Maximum amount of premium
€ 15,000
€ 22,500
Source:
[1] NACE codes: 56101, 56102 and 56301.
[2] Self-employed person in secondary occupation who in 2019 has a professional income between € 6,996.89 and € 13,993.78 and is not employed as a wage earner for 80% or more.
[3] Either establishments where meals are consumed on a regular basis or domestic caterers providing catering services on a regular basis.
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