belgium.be (06.03.2020) Ces mesures visent en substance, d’une part, à permettre aux entreprises impactées de mettre leurs salariés en chômage temporaire afin de préserver l’emploi et, d’autre part, à prévoir des modalités d’étalement, de report, de dispense de paiement de cotisations sociales, précomptes, impôts de nature sociale et fiscale, pour les entreprises et les indépendants.
- Temporary unemployment due to force majeure will be extended by three months, until 30 June 2020;
- Temporary unemployment benefits - for both economic reasons and force majeure - will be increased from 65% to 70% for a period of three months in order to limit the loss of income suffered by affected workers;
- The Covid-19 issue will be accepted as an element allowing recourse to amicable payment delays;
- Possibility of apportioning VAT payments and of benefiting from an exemption from the usual fines;
- Possibility of distributing the payments relating to the withholding tax on earned income and of benefiting from an exemption from the usual fines, under the same conditions;
- Possibility to request a deferral of payments for personal and corporate income tax;
- Reduction of anticipated payments for self-employed persons;
- Deferral or exemption from payment of social security contributions for the self-employed;
- Obtaining a replacement income for the self-employed;
- Flexibility in the execution of federal government contracts.