Belgium - Post-Covid & Tax Law

The Covid-19 outbreak has heavily affected the Belgian economy.

To help undertakings overcome the crisis, the Belgian federal and regional governments have taken several tax support measures.

Two of them are hereby commented, namely the carry-back of tax losses and the setting up of a “replenishment reserve”, the first one having been adopted by the House of Representatives on 18 June 2020, while the consideration of the second one has been postponed to a later date.

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