Taxes in Corona Times

Covid-19 has changed certain rules and habits.

You cannot visit the tax office to get help to complete your tax return, that has to be done over the phone (see help).

You may have been forced to work from home and your employer can pay you a tax-free allowance of €126.94 for working at home, plus €20 (for the use of your own pc) and €20 for the use of your internet connection at home.

Workers who are working in a neighbouring country are normally paying tax there. However, when you work from home, you pay tax here for the days you work at home. The Belgian tax authorities have accepted that the lockdown due to Covid-19 is a case of ‘force majeure’. As you cannot travel to work, Belgium has agreed with Germany, Luxembourg, France and the Netherlands that for the period of the lockdown – from the middle of March to the end of May or June – the days worked in Belgium do not count as days in Belgium. 

Self-employed workers may request a one-year deferral of the payment of their social security contributions for the first two quarters of 2020. They can also request a reduction of the quarterly social security contributions if they think that they will be earning substantially less.

In general, there are extensions for filing VAT returns and for paying income tax, VAT and social security bills for employers. Tax audits have been put on hold.

As notaries’ offices are closed, the deadlines for filing inheritance tax returns and for signing notarial deeds for the purchase of houses are extended by at least two months. It is now possible to give a digital power of attorney to one of the notary’s employees.

Your Tax Return :

• the Guide
• Is this your first time?
• Couples and Children
• When do I need to file?
• on Paper or Online?
• Filing Online
• Filing on Paper
• Help!?
• Checklist
• Box I – Contact Details and Bank Account
• Box II – Your Family Situation
• Box III – Real Estate
• Box IV – Earnings
• Box V – Pensions
• Cross Border Taxation
• Box VI – Maintenance Received
• Box VII – Investment Income
• Box VIII – Maintenance Paid and Losses from Previous Years
• Box IX – Mortgage Payments
• Box X – Other Tax Deductions
• Box XII – Paying your Taxes in Advance
• Capital Gains
• Box XIV – Bank Accounts and Insurance Policies
• Box XIV – Trusts
• Stock Exchange Tax
• Tax on Securities Accounts
• Nowhere to hide
• The Tax Bill
• Appealing the Tax Bill