Belgium has published Circular 2020/C/122, which provides guidance on the application of the loss carryback relief (reserve) introduced for companies and individual entrepreneurs in response to the COVID-19 pandemic.
In order to claim the relief, companies are required to Form 275 COV along with their tax return. In this respect, one of the key points of Circular 2020/C/122 is that companies that have already submitted their return are still allowed to submit Form 275 COV to claim the relie…