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Earlier this month, we informed you that the application period of the aid areas was extended due to the coronavirus crisis. Meanwhile, it appears that an incorrect extension period was published in the Belgian Official Gazette for the aid area Zaventem-Vilvoorde.
The coronavirus crisis put an unexpected brake on investments in aid areas so that companies could not fully benefit from the tax relief. Extending the application period of the aid areas should therefore give companies extra time and oxygen.
You can find further details about this extension in our Infoflash of 13 September 2021.
The application period of each aid area was extended by eighteen months with the exception of the aid area around Zaventem-Vilvoorde. The application period of this area was extended by six months only, until 31 May 2025.
However, this appears to be an error that was recently corrected. The application period is extended by eighteen months for this aid area as well. Consequently, it is valid until 31 May 2026 (instead of 31 May 2025).
Would you like to know whether your company meets the conditions for the exemption from advance payment of withholding tax? Contact our Legal Partners at legalpartners@partena.be for a concrete analysis of your situation.
Source: Royal Decree of 2 September 2021 for a one-time extension of the application period of the aid areas around Genk, Turnhout and Zaventem-Vilvoorde - Erratum, Belgian Official Gazette, 20 September 2021.
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