Coronavirus: tax aid measure for companies in payment difficulties

Author: Isabelle Caluwaerts (Legal expert)
Date:

In order to support the early economic recovery, companies in payment difficulties can obtain an individual payment plan for "Covid-19" tax debts from the FPS Finance.   

Payment plan

Although the economic recovery seems to be ongoing, the health crisis has of course had a severe impact on the activity of many companies. In order to support this early economic recovery, the FPS Finance can help entrepreneurs by drawing up an individual payment plan for "Covid-19 debts" that cannot be paid in one go.

This involves spreading the payments over a maximum of 24 months and, in exceptional cases, 36 months.   Large companies can even apply for a payment plan of up to 50 months.

Who can benefit from this scheme?

All companies that only have "Covid-19 debts" (debts incurred from 1 January 2020).

How to apply?

  1. The payment plan must be requested on-line via MyMinfin.be
  2. The word "Covid" must be mentioned in the box "Special or exceptional circumstances" (step 6).  By submitting the form, the applicant accepts that the FPS Finance will verify the impact of the current crisis on the company and, for example, will verify turnover figures.
  3. For a 36-month payment plan, the exceptional circumstances that justify the application must also be mentioned in this same box.  For example: company set up just before the start of the Covid-19 crisis or recent important investments.
  4. For large companies that can obtain a payment plan of up to 50 months, "GE" should be entered in the box "Special or exceptional circumstance" (step 6) .
  5. In this box, the applicant may also propose a different payment schedule than a fixed monthly amount. For example, propositions to start paying small amounts that will increase in the following months.

Source: Covid-19 aid measure: 12- to 24-, 36- or 50-month payment plan for companies in payment difficulties https://finances.belgium.be/fr/Actualites/mesure-soutien-covid-plan-de-paiement-sur-mesure, 5 July 2021.

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