COVID-19 Relief: Local Tax Exemptions for Businesses Affected by Pandemic

To benefit from these exemptions, the persons concerned must contact the tax services and prove the cessation of their activities during the second quarter and the beginning of the third quarter of 2020. The circular note from the Ministry of the Interior attributes this decision to the tax on subdivision operations, the tax on drinking establishments, the tax on mineral and table waters, the tax on the extraction of quarry products and the tax on public passenger transport.

Also beneficiaries of this decision are tenants of municipal businesses as well as occupants of public and municipal property. Temporary occupants of public and municipal property are authorized to provisionally liquidate the taxes imposed on this occupation, on the basis of 0 square meters occupied during this period of stoppage.

Those who rent public property, including weekly markets and swimming pools, are not forgotten. They are granted a reduction in the sums paid or to be paid. In case of difficulty, the municipality will proceed to revise the charges, through provisions related to the state of health emergency. This provision will authorize these professionals to continue the rental during the year 2021 with a reduction in the amount to be paid during this year, in consideration of the forced stoppage during 2020. The new contracts to be concluded with the tenants of public and municipal property will be done according to revised specifications.