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Tax Measures

Below please find an overview of the tax and related government measures taken in the context of the Covid-19 crisis in BELGIUM and LUXEMBOURG. Each link will take you to the official announcement of the relevant administrative level in the original language (Dutch and/or French). Via the filter buttons you can limit the overview to the government measures that are relevant for you. This overview will be updated on a regular basis. 

 

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Updated on: Friday, 03 July 2020 11:49

Royal Decree implementing Article 29 of the Law of 29 May 2020 regarding various urgent tax provisions

16/06/2020 :: Royal Decree implementing Article 29 of the Law of 29 May 2020 regarding various urgent tax provisions due to the COVID-19 pandemic ::

Updated on: Friday, 03 July 2020 11:16

Administrative Circular 2020/C/81 on FAQ COVID-19 and cross-border labour

17/06/2020 :: Administrative Circular 2020/C/81 on FAQ COVID-19 and cross-border labour :: 

Law regarding various urgent tax provisions

29/05/2020 :: Law regarding various urgent tax provisions due to the COVID-19 pandemic ::

Restaurants, amusement arcades and casinos: tax audits automatic leisure equipment resumed as from July 1st

05/06/2020 :: Restaurants, amusement arcades and casinos: tax audits automatic leisure equipment resumed as from July 1st ::

Extension of support measures for businesses in difficulty until 31.12.2020

08/06/2020 :: Extension of support measures for businesses in difficulty until 31.12.2020 ::

Temporary reduction of the VAT rate in the hotel and catering sector

06/06/2020 :: Temporary reduction of the VAT rate in the hotel and catering sector ::

Draft law relating to the establishment of a temporary de minimis aid scheme for the self-employed

13/05/2020 :: 7581 - Draft law relating to the establishment of a temporary de minimis aid scheme for the self-employed in the context of the Covid-19 pandemic ::
This draft law aims to establish a legislative framework for certified emergency allowance in favor of the self-employed which was set up by the grand-ducal regulation of 6 May 2020 so as to be able to extend its grant after the end of the state of crisis.

Updated on: Tuesday, 30 June 2020 10:13

New certified emergency allowance in favor of the self-employed

06/05/2020 :: Grand-ducal regulation of 6 May 2020 aiming at setting up a new certified emergency allowance in favor of the self-employed in the context of the Covid-19 pandemic ::
The compensation takes the form of a single lump-sum capital grant per self-employed person. The amount varies from 3,000 euros to 4,000 euros depending on certain criterias. It is tax free. The request is to be submitted to the Minister having the Middle Classes in its attributions, in written form before the end of the state of crisis.

Temporary de minimis aid scheme for certain commercial and artisanal enterprises

13/05/2020 :: 7580 - Draft law relating to the establishment of a temporary de minimis aid scheme for certain commercial and artisanal enterprises in the context of the Covid-19 pandemic ::
The purpose of this draft law is to renew financial aid for a period of a few months which have been set up respectively for certain micro-enterprises and in favor of companies occupying between 10 and 20 people in the context of the Covid-19 pandemic.

Emergency compensation in favor of companies employing between 10 and 20 people

15/05/2020 :: Grand-ducal regulation of 24 April 2020 the purpose of which is to establish of a certified emergency compensation in favor of companies employing between 10 and 20 people within the framework of the Covid-19 pandemic, as amended ::
The compensation takes the form of a single lump sum capital grant of € 12,500 per single company. It is tax free. The request is to be made on MyGuichet.

Updated on: Tuesday, 30 June 2020 09:28

Agreement between Luxembourg and France concerning the teleworking of cross-border workers

24/06/2020 :: COVID-19: Agreement between Luxembourg and France concerning the teleworking of cross-border workers in force until August 31, 2020 ::
Until August 31, 2020, the working days during which the employment was exercised at home because of the measures taken to combat the COVID-19 pandemic, are not taken into account in the calculation of the 29 days during which the remuneration of French cross-border workers remains taxable in Luxembourg.

Updated on: Tuesday, 30 June 2020 09:22

Agreement between Luxembourg and Belgium specifying tax treatment of frontier workers

19/05/2020 :: Signature of an amicable agreement between the authorities of Luxembourg and Belgium specifying the tax treatment of frontier workers in the context of the Covid-19 crisis ::
The measure taken in March 2020 making possible not to count the days worked at home in the calculation of the 24-day period has been regularized by the signing of this amicable agreement.
This agreement is applicable for the period from March 11, 2020 to June 30, 2020. From July 1, 2020, the application of the agreement will be extended until the end of each month if the two competent authorities agree in writing. at least a week before the start of the month.

Extension of certain periods provided for in the sectoral laws of the financial sector

12/05/2020 :: Law of 12 May 2020 extending certain periods provided for in the sectoral laws of the financial sector during the state of crisis ::
The purpose of the measures introduced is to introduce certain temporary derogations from the accounting obligations for entities in the financial sector, including entities in the insurance sector.

Adaptation certain deadlines in fiscal, financial and budgetary matters

12/05/2020 :: Law of 12 May 2020 adapting certain deadlines in fiscal, financial and budgetary matters in the context of the state of crisis ::
As regards to taxes, the law provides in particular that the deadline for filing individual tax return, corporate income tax return for 2019 is fixed at the end of the month of June 2020. The tax claim period is also suspended until June 30, 2020.

Updated on: Monday, 29 June 2020 15:09

Bill introducing a series of measures Covid-19

29/05/2020 :: 7605 - Bill repealing the law of 24 March 2020 extending the state of crisis declared by the grand-ducal regulation of 18 March 2020 introducing a series of measures in the context of the fight against Covid -19 ::
The end of the state of crisis will result in all the regulations made under article 32, paragraph 4 of the Constitution cease to have effect for the future while retaining their effects which have existed since their inception
in force. The content of exceptional regulatory measures which must continue over time has already been incorporated into various sectoral laws.

 

Updated on: Friday, 19 June 2020 14:31

Support measures relating to payment deadlines - Update

09/06/2020 :: Support measures relating to payment deadlines - Update ::

Updated on: Friday, 19 June 2020 14:27
Updated on: Friday, 19 June 2020 14:24
Updated on: Wednesday, 10 June 2020 11:43
Updated on: Wednesday, 10 June 2020 11:37

Information brochure on the import process of mouth masks

02/06/2020 :: Information brochure on the import process of mouth masks ::

Updated on: Wednesday, 10 June 2020 11:30

Double Taxation Treaty Belgium-Luxembourg: agreement between competent authorities on homeworking

27/05/2020 :: Double Taxation Treaty Belgium-Luxembourg: agreement between competent authorities on homeworking carried out during the COVID-19 health crisis ::

Updated on: Wednesday, 10 June 2020 11:26

Export permit for certain personal protective equipment

27/05/2020 :: Export permit for certain personal protective equipment ::

Updated on: Wednesday, 10 June 2020 11:24

Mutual agreement between the competent authorities of France and Belgium concerning frontier workers

15/05/2020 :: Mutual agreement between the competent authorities of France and Belgium concerning frontier workers in the context of the fight against the spread of COVID-19 ::

Updated on: Wednesday, 10 June 2020 11:21
Updated on: Wednesday, 10 June 2020 11:05

Belgium-France Double Taxation Treaty: agreement between competent authorities on homeworking

19/05/2020 :: Belgium-France Double Taxation Treaty: agreement between competent authorities on homeworking carried out during the COVID-19 health crisis ::

Pensions, supplementary pensions and other supplementary benefits in the field of social security

07/05/2020 :: Law on exceptional measures in the context of the COVID-19 pandemic concerning pensions, supplementary pensions and other supplementary benefits in the field of social security ::

Reopening of the North Galaxy customs desk for diplomats and assimilated persons

18/05/2020 :: Reopening of the North Galaxy customs desk for diplomats and assimilated persons ::

Double Taxation Treaty Belgium-Germany: agreement between competent authorities on homeworking

13/05/2020 :: Double Taxation Treaty Belgium-Germany: agreement between competent authorities on homeworking ::

Updated on: Wednesday, 27 May 2020 13:58

Emergency compensation in favor of companies employing between 10 and 20 people

24/04/2020 :: Grand-ducal regulation of 24 April 2020 the purpose of which is to establish of a certified emergency compensation in favor of companies employing between 10 and 20 people within the framework of the Covid-19 pandemic :: The compensation takes the form of a single lump sum capital grant of € 12,500 per single company. The request is to be made on MyGuichet.

Updated on: Monday, 29 June 2020 16:29

Emergency compensation in favor of certain micro-enterprises

24/04/2020 :: Grand-ducal regulation of 25 March 2020 the purpose of which is to establish of a certified emergency compensation in favor of certain micro-enterprises within the framework of the Covid-19 pandemic, as amended ::
The initial and additional compensation takes the form of a single lump sum capital grant of 5,000 euros each for a single company. It is tax free. Requests for initial and additional compensation must be submitted to the Minister in written form before the end of the state of crisis.

Emergency allowance for the self-employed

29/04/2020 :: Grand-Ducal regulation of 8 April 2020, the purpose of which is to establish a certified emergency allowance for the self-employed in the context of the Covid-19 pandemic, as amended :: The compensation takes the form of a single lump sum capital grant of 2,500 euros per self-employed person. It is tax free.

The compensation cannot be combined with the compensation provided for by the regulations of 25 March 2020, the purpose of which is to set up a certified emergency compensation in favor of certain micro-enterprises in the context of the Covid-19 pandemic, from which the self-employed could benefit as a trader or craftsman or beneficial owner of a commercial or craft company.
A request for additional compensation must be submitted to the Minister in written form before the end of the state of crisis.

 

Aid scheme for projects related to the fight against the covid-19 pandemic

08/04/2020 :: Grand-ducal regulation of 8 April 2020 aiming at setting up an aid scheme for projects related to the fight against the covid-19 pandemic :: Companies carrying out a research and development project related to the fight against covid-19 may receive aid calculated on a case-by-case basis

Extending certain time limits provided for in sectoral laws of the financial sector during the crisis situation

29/04/2020 :: Draft bill extending certain time limits provided for in sectoral laws of the financial sector during the crisis situation :: The purpose of the measures introduced is to introduce certain temporary derogations from the accounting obligations for entities in the financial sector, including entities in the insurance sector.

Customs and tax exemptions in the event of disasters - amended non-exhaustive list

12/05/2020 :: Customs and tax exemptions in the event of disasters - amended non-exhaustive list ::

Customs and tax exemptions in the event of disasters - modified procedure

11/05/2020 :: Customs and tax exemptions in the event of disasters - modified procedure ::

Re-opening of offices of the Flemish Tax Administration by appointment as from 11 May

08/05/2020 :: Re-opening of offices of the Flemish Tax Administration by appointment as from 11 May ::

Rates of value added tax and classifying goods and services at those rates with regard to mouth masks and hydroalcoholic gels

05/05/2020 :: Royal Decree amending Royal Decree No 20 of 20 July 1970 determining the rates of value added tax and classifying goods and services at those rates with regard to mouth masks and hydroalcoholic gels ::

Administrative Circular 2020/C/62 - Addendum to Administrative Circular 2019/C/89 on the grandfathering rule of the interest deduction limitation

05/05/2020 :: Administrative Circular 2020/C/62 - Addendum to Administrative Circular 2019/C/89 on the grandfathering rule of the interest deduction limitation ::

Some VAT reminder letters were sent without taking into account the corona measures

06/05/2020 :: Some VAT reminder letters were sent without taking into account the corona measures ::

Updated on: Wednesday, 13 May 2020 18:10
Updated on: Wednesday, 10 June 2020 10:54

Additional aid to the bridging right for self-employed workers in the context of the COVID-19 coronavirus crisis and amending various laws and regulations

28/04/2020 :: Special Powers Decree No 26 of the Walloon Government granting, on a temporary basis, additional aid to the bridging right for self-employed workers in the context of the COVID-19 coronavirus crisis and amending various laws and regulations ::

Apply for the corona compensation premium

05/05/2020 :: Apply for the corona compensation premium ::

6% VAT on the supply, intra-Community acquisition and importation of protective equipment from 4 May to 31 December 2020

03/05/2020 :: 6% VAT on the supply, intra-Community acquisition and importation of protective equipment from 4 May to 31 December 2020 ::

Special reversed verification procedure in the context of the corona measures - electronic form 28F

30/04/2020 :: Special reversed verification procedure in the context of the corona measures - electronic form 28F ::

Guidelines on April 2020 VAT return

29/04/2020 :: Guidelines on April 2020 VAT return ::

Use of the VAT exemption on the import of medical equipment

30/04/2020 :: Use of the VAT exemption on the import of medical equipment ::

New deadline for filing corporate income tax, legal entities tax and non-resident companies tax returns for companies with balance sheet dates from 1 October 2019 to 30 December 2019 inclusive

29/04/2020 :: New deadline for filing corporate income tax, legal entities tax and non-resident companies tax returns for companies with balance sheet dates from 1 October 2019 to 30 December 2019 inclusive ::

Bridging right for self-employed persons and introducing temporary measures for self-employed persons, in particular as regards the extension to specific self-employed persons as secondary employment and active pensioners

27/04/2020 :: Royal Decree No 13 amending the Law of 23 March 2020 amending the Law of 22 December 2016 introducing a bridging right for self-employed persons and introducing temporary measures under COVID-19 for self-employed persons, in particular as regards the extension to specific self-employed persons as secondary employment and active pensioners ::

Updated on: Tuesday, 12 May 2020 12:25

Amending and extending the period of application of Articles 1 and 2 of the Decree of the Walloon Government by special powers No 10 of 26 March 2020 on the temporary suspension of certain tax provisions

23/04/2020 :: Decree of the Walloon Government No 24 amending and extending the period of application of Articles 1 and 2 of the Decree of the Walloon Government by special powers No 10 of 26 March 2020 on the temporary suspension of certain tax provisions ::

Updated on: Wednesday, 29 April 2020 10:43

Childcare tax relief for activities cancelled

24/04/2020 :: Administrative Circular 2020/C/60 on childcare tax relief for activities cancelled under COVID-19 ::

Special measures to protect public undertakings for collective investment with a variable number of participation rights

22/04/2020 :: Royal Decree on special measures to protect public undertakings for collective investment with a variable number of participation rights against the consequences of the COVID-19 epidemic ::

Additional support measures relating to corporate income tax, legal entities tax, non-residents tax, personal income tax, VAT, professional withholding tax, registration duties and fees

19/04/2020 :: Special Powers Decree No 7 on additional support measures relating to corporate income tax, legal entities tax, non-residents tax, personal income tax, VAT, professional withholding tax, registration duties and fees ::

Extending the time limits referred to in the Special Powers Decree of the Walloon Government n° 2 of 18 March 2020

18/04/2020 :: Special Powers Decree of the Walloon Government n° 20 extending the time limits referred to in the Special Powers Decree of the Walloon Government n° 2 of 18 March 2020 regarding the temporary suspension of mandatory time limits and deadlines for lodging appeals established in the joint Walloon legislation and regulations or adopted as per this decree, as well as those established in the laws and royal decrees falling under the powers of the Walloon Region pursuant to the special law reforming the institutions of 8 August 1980 and in the Special Powers Decree of the Walloon Government n° 2 of 18 March 2020 concerning the temporary suspension of mandatory time limits and deadlines for lodging appeals established in the joint Walloon legislation and regulations or adopted pursuant thereto, as well as those established in the laws and royal decrees falling under the powers of the Walloon Region pursuant to the special law reforming the institutions of 8 August 1980 and in the Decree of the Walloon Government of Special Powers n° 2 of 18 March 2020 regarding matters transferred to the Walloon Region by virtue of Article 138 of the Constitution and concerning the temporary suspension of mandatory time limits and deadlines for lodging appeals laid down in the Walloon legislation and regulations as a whole or adopted pursuant to them, as well as those laid down in the laws and royal decrees falling under the powers of the Walloon Region by virtue of the special law reforming the institutions of 8 August 1980 ::

Extension of the time limits for proceedings before the Council of State and the for the written procedures

21/04/2020 :: Royal Decree No. 12 on the extension of the time limits for proceedings before the Council of State and the for the written procedures ::

Donation of goods to certain institutions and donations in kind

21/04/2020 :: Administrative Circular 2020/C/58 on the donation of goods to certain institutions and donations in kind ::

Unemployment benefits and any additional allowances due to temporary unemployment

20/04/2020 :: Administrative Circular 2020/C/57 on unemployment benefits and any additional allowances due to temporary unemployment ::

Payment of the first lump-sum compensatory allowances

21/04/2020 :: Payment of the first lump-sum compensatory allowances ::

Temporarily derogation from the Flemish Tax Code

17/04/2020 :: Decree on the temporarily derogation from the Flemish Tax Code due to the corona crisis ::

Updated on: Friday, 19 June 2020 14:43

New tax provisions

21/04/2020 :: New tax provisions ::

VAT current account statements and deferment of payment

20/04/2020 :: Aid measures: VAT current account statements and deferment of payment ::

Updated on: Wednesday, 10 June 2020 10:44

Combat the negative consequences of the Covid-19 virus for families and organisers of extracurricular care, of the care of sick children and of preventive family support

15/05/2020 :: Decree of the Flemish Government to combat the negative consequences of the Covid-19 virus for families and organisers of extracurricular care, of the care of sick children and of preventive family support, as amended ::

VAT support measures: clarification for refund in the March 2020 return

15/04/2020 :: VAT support measures: clarification for refund in the March 2020 return ::

Customs and tax exemptions in the event of disasters

15/04/2020 :: Customs and tax exemptions in the event of disasters ::

Granting a one-off subsidy to local service economy entreprises

10/04/2020 :: Decree of the Flemish Government granting a one-off subsidy to local service economy entreprises in response to COVID-19 ::

Your tax return in 2020

09/04/2020 :: Your tax return in 2020 ::

Updated on: Tuesday, 12 May 2020 11:51

Extension of statutes of limitations and other deadlines for taking legal action and extension of deadlines for the judicual procedure and written proceedings before the courts and tribunals

28/04/2020 :: Royal Decree n°2 on the extension of statutes of limitations and other deadlines for taking legal action, as well as the extension of deadlines for the judicual procedure and written proceedings before the courts and tribunals, as amended ::

Proposal for a resolution on social recovery measures

08/04/2020 :: Proposal for a resolution on social recovery measures in response to the corona crisis ::

Updated on: Tuesday, 12 May 2020 12:07

Extension of the deadline for submission of VAT returns and payment for the month of April

14/04/2020 :: Additional support measures for VAT and professional withholding tax: extension of the deadline for submission of VAT returns and payment for the month of April ::

The FAMHP refined the measures to avoid shortages of medicine

14/04/2020 :: The FAMHP refined the measures to avoid shortages of medicine ::

Updated on: Thursday, 16 April 2020 11:28

Temporary measures concerning social contributions of self-employed persons

20/03/2020 :: Temporary measures concerning social contributions of self-employed persons :: As of 01/04/2020 and until further notice. Social security contributions remain due.

Communication for the attention of third country nationals concerning legal residence on the territory of the Grand Duchy of Luxembourg

19/03/2020 :: Communication for the attention of third country nationals concerning legal residence on the territory of the Grand Duchy of Luxembourg :: Residence permits expiring on 01.03.2020 are automatically renewed for the duration of the period of the state of crisis

Updated on: Friday, 24 April 2020 15:14

Guarantee scheme in favor of the Luxembourg economy

18/04/2020 :: Law of 18 April 2020 aiming to set up a guarantee scheme in favor of the Luxembourg economy in the context of the Covid-19 pandemic :: The guarantee request is made through the bank which will notify the State Treasury of the granting of the loan in order to benefit from the State guarantee.

Repayable financial aid to compensate for temporary financial difficulties caused by the COVID-19 crisis

03/04/2020 :: Repayable financial aid to compensate for temporary financial difficulties caused by the COVID-19 crisis :: Advance payment of up to EUR 500,000 to cover 50% of staff and rent during the crisis

New aid for the self-employed

08/04/2020 :: New aid for the self-employed :: The applicant must meet temporary financial difficulties due to the consequences of Covid-19, employ less than 10 people and his professional income serving as the basis for calculating social security contributions must not exceed the amount of two and a half times the minimum social salary. The request needs to be done via MyGuichet.

SNCI eases reimbursement terms on all its existing loans

march 2020 :: SNCI (Société Nationale de Crédit et d'Investissement) eases reimbursement terms on all its existing loans :: Automatic suspension of capital reimbursment for the quarterly terms of March 31st, and June 30th of all SNCI outstanding direct and indirect loans. The duration of all loans benefitting from said moratorium is automatically postponed for 6 months.

Special Covid19 crisis aid from SNCI

march 2020 :: Special Covid19 crisis aid from SNCI (Société Nationale de Crédit et d'Investissement) :: Credits financed by the SNCI up to 60% provided that the customer's usual bank finances the remaining 40%.

Aid for export and international development

march 2020 :: Aid for export and international development :: The Luxembourg export credit agency announced several measures to support Luxembourg companies (better insurance coverage, providing guarantees for increased loan capacity, quicker payments etc.)

Updated on: Friday, 15 May 2020 17:06

Suspending the time limits in jurisdictional matters and temporarily adapting certain other procedural conditions

29/04/2020 :: Grand-ducal regulation of 25 March 2020 suspending the time limits in jurisdictional matters and temporarily adapting certain other procedural conditions, as amended :: A general provision suspends all procedural deadlines prescribed in the proceedings before the judicial, administrative, military and constitutional courts. The suspension also concerns the legal deadlines for the introduction of an appeal before these courts. The text provides exceptions regarding the deprivation of liberty for which quick decisions must be taken.

Updated on: Monday, 29 June 2020 16:40

Extension of deadlines for filing and publishing annual accounts, consolidated accounts and related reports

22/05/2020 :: Law of May 22, 2020 extending the deadlines for filing and publishing annual accounts, consolidated accounts and related reports during the crisis ::
An additional period of 3 months should be granted for the filing and publication of the 2019 annual accounts (respectively 30/09/2020 and 31/10/2020 for entities having closed their FY before the end of the state of crisis). Subject to adoption of the law, annual general meetings may be convened within 9 months following the closing of the financial year.

Updated on: Friday, 24 April 2020 11:39

Measures regarding the holding of meetings of companies and other legal entities

21/04/2020 :: Measures regarding the holding of meetings of companies and other legal entities :: A company may, notwithstanding any provision to the contrary in its articles of association, hold meetings remotely a.o. by way of videoconference.

Luxembourg - Germany - cross-border workers

06/04/20202 :: Mutual agreement between Luxembourg and Germany on the tax regime applicable to cross-border workers in the context of the Covid-19 crisis :: As of March 11, 2020, the days of telework carried out in Germany by a German cross-border worker are to be considered to be exercised in Luxembourg if in the absence of the Covid-19 crisis these employees would have exercised their activity in Luxembourg.

Luxembourg - France - cross-border workers

19/03/2020 :: Exceptional measure between Luxembourg and France regarding cross-border workers :: From Saturday 14 March 2020, the presence of a worker at home, in particular for teleworking, will not be taken into account in the calculation of the 29-day period. This measure is applicable until further notice.

Luxembourg - Belgium - teleworking by cross-border workers

16/03/2020 :: Exceptional measure between Luxembourg and Belgium regarding teleworking by cross-border workers :: From Saturday 14 March 2020, the presence of a worker at home, in particular for teleworking, will not be taken into account in the calculation of the 24-day period. This measure is applicable until further notice.

Request for deferral of VAT payment

07/04/2020 :: Request for deferral of VAT payment via MyGuichet.lu :: The request must be made online on MyGuichet, without the need for a LuxTrust certificate (link in the AED page)

Delay for the filing of VAT returns

18/03/2020 :: Delay for the filing of VAT returns :: Any delay in the filing of VAT returns will not lead to late penalties. This applies until further notice from the indirect tax authorities.

Tax deferral (CIT, MBT, NWT)

23/03/2020 :: Tax deferral (CIT, MBT, NWT) :: Deferral will be granted upon simple request

Cancellation of tax advances

23/03/2020 :: Cancellation of tax advances :: Cancellation of tax advances for the first two quarters 2020 for (corporate or self-employed individuals) income tax and municipal business tax upon simple request.

Coronavirus - Information and recommendations for businesses

01/03/2020 :: Coronavirus - Information and recommendations for businesses :: List of the main measures being part of the economic support package.

Corona Interference Compensation

27/03/2020 :: Request the Corona interference compensation :: 

Production of disinfectants by pharmacists

17/03/2020 :: Production of disinfectants by pharmacists :: 

Loosening of export ban (personal medical protective equipment)

20/03/2020 :: Loosening of export ban (personal medical protective equipment) :: 

FAQ Customs and excise duties

23/03/2020 :: For all your other 'Corona questions' regarding customs & excise :: 

FAQ - Covid19

24/03/2020 :: FAQ Covid19 :: 

Coronavirus : all measures and news

18/03/2020 :: CORONAVIRUS: all measures and news :: 

Authorisation approved exporter regarding origin

30/03/2020 :: Granting of authorisation approved exporter regarding origin :: 

Measures for the production of hydroalcoholic gels and hand alcohol

29/03/2020 :: Summary of amended measures for the production of hydroalcoholic gels and hand alcohol :: 

Updated on: Thursday, 16 April 2020 11:50

First batch of Authorisation Decrees regarding the judicial authorities

29/03/2020 :: First batch of Authorisation decrees regarding the judicial authorities :: 

European Commission on green lanes

27/03/2020 :: European Commission on green lanes :: 

Updated on: Thursday, 16 April 2020 11:54

Support measures regarding the payment deadlines

27/03/2020 :: Support measures regarding the payment deadlines :: 

VAT - special VAT return (form 629): modification of payment deadline

27/03/2020 :: VAT - special VAT return (form 629): modification of payment deadline :: 

Law authorising the King to take measures to combat the spread of the coronavirus COVID-19

27/03/2020 :: Law authorising the King to take measures to combat the spread of the coronavirus COVID-19 :: 

Customs authorization - temporary addition of new storage facilities

26/03/2020 :: Customs authorization - temporary addition of new storage facilities :: 

Reduction of the personal income tax rate applicable to benefits received for temporary unemployment (Proposition)

26/03/2020 :: Proposition of law on the reduction of the personal income tax rate applicable to benefits received for temporary unemployment as from 1 March 2020 (presented by Meryame Kitir - sp.a.)  :: 

Postponement of the payment for tax assessements issued after 12.03.2020

26/03/2020 :: Postponement of the payment for tax assessements issued after 12.03.2020 :: 

Updated on: Thursday, 16 April 2020 12:00

The orginal of certain documents must be delivered to customs. Is it possible to exceptionally deviate from this?

25/03/2020 :: The orginal of certain documents must be delivered to customs. Is it possible to exceptionally deviate from this? :: 

Updated on: Thursday, 16 April 2020 12:03

Provision by email of application ET14000

24/03/2020 :: Provision by email of application ET14000 :: 

Updated on: Thursday, 09 April 2020 17:14

Donation of goods to certain institutions and donations in kind

24/03/2020 :: Circular letter 2020/C/46 regarding the donation of goods to certain institutions and donations in kind :: 

Updated on: Thursday, 09 April 2020 17:14

No VAT on donations of medical supplies to hospitals

24/03/2020 :: No VAT on donations of medical supplies to hospitals :: 

Updated on: Tuesday, 28 April 2020 17:03

Compensation Covid-19

24/04/2020 :: Compensation Covid-19 ::

Attribution of compensation in the framework of the measures against COVID-19

20/03/2020 :: Decree of the Walloon Government on the attribution of compensation in the framework of the measures against COVID-19 ::

Tax measures

27/03/2020 :: Tax measures ::

Updated on: Thursday, 16 April 2020 11:25

Ordinance granting special powers to the Government of the Brussels-Capital Region

19/03/2020 :: Ordinance granting special powers to the Government of the Brussels-Capital Region in the context of the Covid-19 health crisis ::

Support measures for tradespeople

08/04/2020 :: Support measures for tradespeople ::

Alimony Claims Service: Automatic renewal of the entitlement to advances and the follow-up of the claims

02/04/2020 :: Alimony Claims Service: Automatic renewal of the entitlement to advances and the follow-up of the claims ::

Extention of the period for adjusting the local taxes on property tax

31/03/2020 :: Extention of the period for adjusting the local taxes on property tax ::

New economic measures

01/04/2020 :: New economic measures ::

Amending the Income Tax Code 1992 as regards the tax prepayments for assessment year 2021

02/04/2020 :: Proposition of law amending the Income Tax Code 1992 as regards the tax prepayments for assessment year 2021 ::

Adjustment of the rates applicable for the tax prepayments of the income tax

03/04/2020 :: Corona support measure: adjustment of the rates applicable for the tax prepayments of the income tax ::

Updated on: Tuesday, 12 May 2020 10:57

FAQ EU Commission - export requirements on personal medical protective equipment

29/04/2020 :: Update COVID 19: FAQ EU Commission - export requirements on personal medical protective equipment :: 

Updated on: Monday, 08 June 2020 15:42

Bridging right for the self-employed and the introduction of temporary measures under COVID-19 for the self-employed

28/05/2020 :: Law amending the law of 22 December 2016 regarding the introduction of a bridging right for the self-employed and the introduction of temporary measures under COVID-19 for the self-employed, as amended :: 

Updated on: Thursday, 16 April 2020 12:06

Guidelines export requirements - Coronavirus

23/03/2020 :: Guidelines export requirements - Coronavirus :: 

Excise duties: disinfectants - exceptional measures

23/03/2020 :: Excise duties: disinfectants - exceptional measures :: 

Mouth masks purchased in a non-EU state

05/04/2020 :: Update COVID 19: Mouth masks purchased in a non-EU state :: 

Export requirements for personal medical protective equipment without export license

20/03/2020 :: Export requirements for personal medical protective equipment without export license :: 

Corona - Functioning of the Belgian ruling commission

18/03/2020 :: Corona - Functioning of the Belgian ruling commission :: 

Updated on: Thursday, 09 April 2020 14:53

Urgent tax provisions due to the Covid-19 pandemic

03/04/2020 :: Council of Ministers adopt law on 'urgent tax provisions due to the Covid-19 pandemic' ::

Amended measures for the production of alcohol-based disinfectants

02/04/2020 :: Summary of amended measures for the production of alcohol-based disinfectants ::

Updated on: Thursday, 16 April 2020 12:10

Postponement of non-essential on-the-spot checks

18/03/2020 :: Postponement of non-essential on-the-spot checks :: 

Expansion of tax warehouses alcohol and alcoholic beverages

23/03/2020 :: Authorised warehousekeeper - expansion of tax warehouses alcohol and alcoholic beverages (S400) :: 

Royal Decree on the production and marketing of hand alcohol gels for human hygiene

18/03/2020 :: Royal Decree on the production and marketing of hand alcohol gels for human hygiene as part of the fight against the spread of Covid-19 ::

Updated on: Wednesday, 10 June 2020 10:36

Decree of the Flemish Government to combat the negative effect of the COVID-19 virus on families and organisers of childcare facilities

15/05/2020 :: Decree of the Flemish Government to combat the negative effect of the COVID-19 virus on families and organisers of childcare facilities, as amended ::

Updated on: Thursday, 16 April 2020 10:48

Amendment to the Temporary Framework for State aid measures to support the economy

04/04/2020 :: Amendment to the Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak :: Aid in form of deferrals of tax and/or of social security contributions and in form of wage subsidies for employees to avoid lay-offs during the COVID-19 outbreak

Draft ruling request telework Covid-19

18/03/2020 :: Draft ruling request telework Covid-19 :: 

Updated on: Thursday, 09 April 2020 14:12

Aid by the Flemish Agricultural Investment Fund to farmers and horticulturists with liquidty shortfalls

01/04/2020 :: Minesterial Decree on the aid by the Flemish Agricultural Investment Fund to farmers and horticulturists with liquidty shortfalls as a result of the COVID-19 outbreak :: 

Additional support measures: corporate income tax, legal entities tax, non-residents tax, personal income tax, VAT and professional withholding tax

18/03/2020 :: Additional support measures: corporate income tax, legal entities tax, non-residents tax, personal income tax, VAT and professional withholding tax :: 

Updated on: Thursday, 16 April 2020 11:29

Support measures for the self-employed and entrepreneurs

18/03/2020 :: Support measures for the self-employed and entrepreneurs affected by the corona crisis :: 

Updated on: Tuesday, 28 April 2020 17:01

Corona measures of the Flemish Tax Administration

24/04/2020 :: Corona measures of the Flemish Tax Administration :: 

Belgium - Luxembourg - measures for teleworking by cross-border workers

17/03/2020 :: Belgian-Luxembourg double tax treaty: exceptional coronameasures for teleworking by cross-border workers :: 

Updated on: Thursday, 09 April 2020 14:02

Belgium-France - cross-border workers - Coronavirus (COVID-19)

13/03/2020 :: Belgium-France - cross-border workers - Coronavirus (COVID-19) :: 

Updated on: Thursday, 09 April 2020 13:57

Support measures regarding the coronavirus (COVID-19)

06/03/2020 :: Support measures regarding the Coronavirus (COVID-19) :: 

Updated on: Thursday, 09 April 2020 15:26

OECD issues recommendations on cross-border workers and other related cross-border matters

03/04/2020 :: OECD issues recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters :: Place of tax residence of individuals; taxation of salary received due to a stimulus package; tax residence of companies

Updated on: Thursday, 16 April 2020 10:49

VAT and customs duties exemption on vital medical equipment

03/04/2020 :: COVID-19: VAT and customs duties exemption on vital medical equipment ::

Updated on: Thursday, 16 April 2020 11:21

Information for cross-border workers and posted workers

30/03/2020 :: Information for cross-border workers and posted workers:: Information on potential measures that cross- border workers and posted workers may have to take with regard to health insurance and sociale security coverage

Cancellation of tax advances

march 2020 :: Cancellation of tax advances :: 

Information and recommendations for Businesses

march 2020 :: Ministry of the Economy : Coronavirus - Information and recommendations for Businesses :: 

Luxembourg Global Portal on Covid-19

25/02/2020 :: Luxembourg Global Portal on Covid-19 :: 

Updated on: Monday, 06 April 2020 15:05

Agreement on taxation of frontier workers

26/03/2020 :: COVID-19 pandemic: agreement on taxation of frontier workers ::

Updated on: Monday, 06 April 2020 15:05

Agreement on residence status of frontier workers

25/03/2020 :: COVID-19 pandemic: agreement on residence status of frontier workers ::

Updated on: Monday, 06 April 2020 15:06

Emergency tax measures: VAT and social security

25/03/2020 :: COVID-19 pandemic: emergency tax measures: VAT and social security :: 

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