1. Automatic deferral of payment of withholding tax

Payment related to

Postponed to

Monthly withholding tax return – February 2020

13 May 2020

Monthly withholding tax return – March 2020

15 June 2020

Quarterly withholding tax return – 1st quarter 2020

15 June 2020

Monthly withholding tax return - April 2020

15 July 2020

2. Motivated request for deferral of payment of withholding tax / VAT

In addition to this automatic deferral of payment, each taxpayer can request additional delays, waiver of
interests for late payments and/or discounts on fines for non-payment of unpaid VAT and professional
withholding tax liabilities.
The request has to be filed before December 31, 2020 by completing a form which can be downloaded on the
website of the tax authorities and sent to the competent tax collecting office.

3. Partial exemption of professional withholding tax for businesses in certain impacted industries

Businesses active in certain affected industries and who used the temporary unemployment will be able to benefit from a partial exemption of the professional withholding tax for businesses.