COVID-19 and cross-border employment: is Belgium heading for a “force majeure” approach with its neighbouring countries?
In our newsflash of 15 April 2020, we were pleased to inform you that the Netherlands and Germany came to a mutual agreement regarding a “force majeure” tolerance for cross-border employment situations that are impacted by the coronavirus (COVID-19) pandemic. The Dutch-German agreement certainly embodies the recent OECD recommendations of 3 April 2020 (see our
Corona Premium of EUR 1.000 down the drain?
A couple of weeks ago, in full corona crisis, there was some media coverage regarding the introduction of tax-free corona premiums. In our newsflash of 1 April 2020, we mentioned the proposal of the Belgian Minister of Finance of a Corona premium of EUR 1.000. Employers would be able to pay this premium free of
Constitutional Court of Belgium annuls specific regime for income from the collaborative economy
The Belgian tax regime governing the collaborative economy was introduced by the Programme Law of 1 July 2016 and was (from a practical perspective) only applicable as of income year 2017. During its lifetime, this specific regime has been subject to various changes. Following the most recent changes (Recovery Law of 18 July 2018, as
Impact of COVID-19 on your globally mobile employees
Currently, most companies have employees who are business travelers or who work (and live) in a different country due to assignments, intracompany moves, projects, etc. The continued spread of the Coronavirus (COVID-19) confronts the Global Mobility function of organisations with multiple complexities of managing these employees. As safety and welfare of employees is the top
COVID-19: the Netherlands and Germany reach agreement on “force majeure” tolerance for cross-border employment
The Netherlands and Germany came to the agreement that the coronavirus (‘COVID-19’) pandemic is a “situation of force majeure” and that the measures taken in response to the pandemic can lead to substantial uncertainty with respect to the tax position of cross-border workers. In this context, both countries have reached a mutual agreement (effective as from 11
Tax Authorities have issued circular (FAQ) relating to remuneration received from related foreign companies
Since 1 January 2019, a reporting obligation arises in the hands of Belgian companies for benefits granted/paid by a related foreign company to employees and company directors by reason of or at the occasion of their professional activity exercised on behalf of such a Belgian company (e.g. typically share-related remuneration but it also concerns other
Update: Increased tax benefit percentages for advance tax payments – also for individual taxpayers
In our newsflash dated 6 April 2020 we have highlighted that, due to the current COVID-19 crisis and its impact on the Belgian economy, it has been decided that the tax credit related to the advance tax payments for companies will (temporarily) be increased for the third and fourth quarters of assessment year 2021. Indeed, the Belgian
OECD guidelines: COVID-19 impact on cross-border employment
In our newsflash of 13 March 2020, we highlighted that since the COVID-19 outbreak, due to travel restrictions and quarantine measures, many companies find themselves confronted with unforeseen and forced changes in the working pattern of their employees who are unable to perform their duties in their “normal” country of employment, especially in surrounding countries
