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For which tax debts can I get a deferral of payment?

Tuesday 07/04/2020
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Companies can obtain a repayment plan for the following:

  • Withholding tax
  • VAT
  • Personal income tax
  • Corporation tax
  • Legal entity tax.

The FPS Finance will also grant an exemption for interest on arrears and fines for non-payment will be waived.
Furthermore, property tax assessments will be sent out in September rather than in May. This amounts to a 1 billion euro deferral of tax owed by companies. Your company will have until the end of November to pay these amounts.

Does my company qualify for a deferral of payment?

Any natural or legal persons in possession of a company registration number (Central Enterprise Databank), who are affected by the Coronavirus, are eligible for deferral of payment, regardless of the sector in which they operate.

You must be able to demonstrate any adverse effects you are experiencing. Financial hardship can be demonstrated, for example, by:

  • A reduction in turnover
  • A significant drop in orders and/or reservations
  • Consequences of a 'chain reaction' with partner companies.

Do I have to comply with specific conditions in order to qualify for payment deferral?

To benefit from the support measures you must comply with the conditions pertaining to the submittal of declarations. Debts resulting from fraud are excluded.

Support measures shall be revoked in the following instances:

  • if the agreed repayment plan has not been complied with, unless the debtor contacts the administration in good time;
  • in the event of collective insolvency proceedings (bankruptcy, judicial reorganisation, etc.).

How do I apply for payment deferral?

When you receive a notice of assessment or a notice of payment, as a company you must submit one application per debt that applies to all measures. 

You must use the form provided by the FPS Finance for this purpose. You can e-mail or send this form by post.  

You will find the form and the contact point authorised for all measures on the website of the FPS Finance

Initially, it was stated that you had to submit your application by 30 June 2020 at the latest and you may expect a reply within 30 days. In the meantime, this deadline is no longer available on the website of the FPS Finance, which means that we can assume that such a request can still be made after 30 June 2020. 

If you have other questions regarding the Corona crisis, please visit our special FAQ

Last update: 26/05/2020

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An Lettens
An Lettens
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Bert Derez
Partner Tax & Legal Services