Belastingvermindering en -vrijstelling: nieuwe overheidsmaatregelen
VAT at 6% on housing reconstruction, tax deduction for childcare, etc., are among the several tax measures taken by the Vivaldi government.
The government has taken fiscal measures in various areas, Finance Minister Vincent Van Peteghem said on Monday. The measures are aimed at the construction sector, companies and families. They also freeze a number of tax expenditures at the 2019 level.
As announced, the reduced VAT rate of 6% for the demolition of buildings and the reconstruction of housing has been extended to the entire territory. Several conditions must be met, such as a maximum living floor space 200 m2 and the quality of a clean and unique dwelling in which the taxpayer takes up residence for at least 5 years. Social housing and housing for new forms of communal living, transgenerational or otherwise, are included in the measure.
The tax deduction for childcare will be increased. From 2020 onwards, the maximum amount per day of care will be increased from 11.2 euros to 13 euros, the maximum age limits will be raised from 12 to 14 years and from 18 to 21 years if the child has a severe disability. Expenses for professional home care of sick children will now be eligible for the deduction. From 2021 onwards, the maximum amount will increase to 13.7 euros and will be indexed. A certificate will be required to benefit from the tax reduction.
The tax-free amount for taxpayers who take in a family member for care will be increased from €3,270 to €4,900. The additional exemption will be granted only if the person being cared for is a parent, brother or sister over 65. A reduced degree of autonomy of at least 9 points is required.
The increase in the rate of the SME investment deduction from 8% to 25%, decided under the first Coronavirus measures, is extended for investments made until 31 December 2022.
Most tax reductions and exemptions are indexed annually. In order to finance specific expenditures, in particular for health care due to the corona crisis, the indexation of a number of general tax expenditures is frozen at their 2019 level. It will resume as of the 2024 revenue year. For pension savings, the amounts will be frozen only as of 2021.
In order to promote the training of workers, employers will be eligible for a subsidy by not paying part of the withholding tax due on workers’ wages to the Treasury. To obtain this subsidy, they will have to organize ten additional days of training per employee, in addition to those provided for by law. The subsidy will amount to 11.75% and will be based on the salary of the month in which the training is imparted. The tax regularization system will end on 31 December 2023, as foreseen in the government agreement.
ARTICLE PUBLISHED IN THE EVENING OF TUESDAY 17 NOVEMBER 2020
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