Belgium's Federal Public Service (SPF) Finance has issued a release confirming the tax incentive for landlords providing a waiver of rent for tenants that have been forced to close their business due to COVID-19 measures for at least one day in the month in which the waiver is provided. The incentive provides for a 30% tax reduction for the rent waived during the months of June, July, and August 2021. For corporate tax purposes, the tax reduction is granted in the form of a tax credit.