Prolonged works in your street? Perhaps you can benefit from tax support measures!

Companies that are affected by major infrastructure works can apply for support measures from the FPS Finance. With regard to withholding tax, the employer may benefit from payment facilities, exemption from interest on arrears and/or remission of fines for non-payment.

Which companies?

They must be natural or legal persons with a company number (CBE):

• irrespective of the activity sector;
• which are actually affected by major infrastructure works;
• and which as a result are experiencing financial difficulties and can demonstrate this (e.g. a decrease in turnover).

Which works?

The works must:

• aim at a complete reconstruction of the infrastructure (road surface, footpaths, parking spaces, etc.);
• take at least 1 year;
• be in progress on 1 March 2018.

The existence of the works must be demonstrated (e.g. by a certificate from the municipality, clear photographs, etc.).

Which debts?

Debts relating to withholding tax, VAT, personal income tax, corporate income tax and legal entities are eligible.

Which measures?

The FPS Finance may authorise the following measures:

• a repayment plan;
• an exemption from interest on arrears;
• a remission of fines for non-payment.

What are the conditions?

The company must comply with the conditions for submitting the declaration (see below). The company's debts may not be the result of fraud.

Failure to comply with the authorised repayment plan or the commencement of collective insolvency proceedings (bankruptcy, judicial organisation) will result in the withdrawal of the aid.

Which procedure?

A company that wants to benefit from these measures must submit an application for each debt, by e-mail or by letter, at the time of receipt of each tax demand or VAT related payment notice resulting from a new special account.

The application is made by means of a specific form that is available on the website of the FPS Finance and must be submitted to the competent Regional Collection Agency (RCA) on the basis of the postal code of the place of residence (natural person) or the registered office (legal entity). The list with competent RCAs is available on the website of the FPS Finance.

The administration will answer within a term of 30 days after submission of the application.

Source: Notice of the FPS, Support measures in case of major infrastructure works.

Author: Isabelle Caluwaerts

12/07/2018