zoom-eco.net (02.02.2021)

Prévue pour le premier février 2021, l’échéance de paiement de l’impôt foncier et de l’impôt sur les revenus locatifs a été reporté par le Gouverneur de la ville de Kinshasa, Gentiny Ngobila, au 31 mars 2021.

 U.S. Department of the Treasury (January 2021) The Emergency Rental Assistance program makes available $25 billion to assist households that are unable to pay rent and utilities due to the COVID-19 pandemic.  The funds are provided directly to States, U.S.

El Diario (26.01.2021) If you are in a vulnerable situation and your landlord is a "large landlord", you can request a postponement of the payment of the rent until May 9. This new decree extends the possibility of requesting a "temporary and extraordinary" postponement if the following conditions: that the tenant is in a situation of vulnerability caused by the coronavirus crisis and that the owner has more than ten properties.

Ministry of Finance (16.10.2020) Companies based in a Regional Unit that is part of level 4 for at least 14 days and are significantly affected according to the expanded list of KAD April, including scientific disciplines, are entitled to a mandatory rent reduction of 40% on their commercial real estate. The same applies to the main and student residence of suspended employees. For the owners who rent real estate in these companies and the above employees, 1/3 of the loss is offset against their tax liabilities.

BMAS (09.09.2020) The regulation was extended today until December 31, 2020 that people with disabilities can still have the additional need to finance lunch. This is important because lunch often cannot be taken in workshops for disabled people and comparable day-structuring measures due to the pandemic.

As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. On 28 May 2020, the IASB published an amendment to IFRS 16 that provides an optional practical expedient for lessees from assessing whether a rent concession related to COVID-19 is a lease modification. Lessees can elect to account for such rent concessions in the same way as they would if they were not lease modifications.