Regional Taxes - Flemish Region

FLEMISH REGION [1]

1° Traffic taxes: extension of payment term

Businesses are granted an additional four months' extension of the payment term for traffic taxes for assessment notices which they have already received. On assessment notices sent from 26 March onwards, a payment term of six months is immediately granted (instead of the usual two months). This measure applies to businesses that are legal entities. One-man businesses can flexibly apply for a repayment plan and possible remission of late interest.

2° Property tax: postponement of the assessment notices

The Flemish Tax Authorities will only send the property tax assessments for assessment year 2020 as from September 2020 (instead of May 2020). This measure applies to companies that are legal entities. One-man businesses can apply for a repayment plan and possible remission of late interest.

3° Extension of time limits to comply with tax obligations for inheritance tax and registration duties

Due to the implemented tax measures in Belgium, public notaries and citizens are not always able to complete all (tax) formalities in due time (e.g. inheritance declaration, registration period of a notarial deed, ...).

As a general measure, the Flemish Tax Administration therefore grants an automatic tolerance period in which they grant an extension of two months after the end of the period during which the stricter corona measures apply. The period with stricter corona measures is considered as a situation of force majeure. During this tolerance period, no tax increases will be imposed.

[1] https://belastingen.vlaanderen.be/coronamaatregelen-vlaamse-belastingdienst