1. Automatic extension of the personal income tax payment term

In accordance with the corporate income tax, an additional period of 2 months is granted regarding the
payment of personal income tax, without charging interest for late payment.

In addition to this automatic deferral of payment, companies can also apply for previous published aim
measures concerning the payment of debts relating to withholding tax and VAT. Through this request,
additional payment periods, an exemption from late payment interest and/or a remission of fines for late
payment can be granted. An application must be submitted before 30 June 2020 using the form available
on the government’s website.

Given the current situation, the measures may change in the short term. We will keep you informed of
further developments.

2. Expected measures

Increased deduction of 60% (instead of 45%) in personal tax return for gifts made to non-profit organizations