Update COVID-19 and cross-border employment: Agreement with the Netherlands extended
In our newsflash of 12 March 2021 we referred to the extension until 30 June 2021 of the mutual agreement between Belgium and the Netherlands, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. With ongoing vaccination marathons the end of the global pandemic definitely seems to
Newsflash – Update foreign real estate
In our newsflashes of 8 December 2020 and 18 March 2021, we referred to the difference in tax treatment for foreign real estate compared to real estate located in Belgium and to the new way of working by attributing a “Belgian cadastral income (kadastraal inkomen / revenu cadastral)” to each foreign real estate. A cadastral
Update COVID-19 and cross-border employment: Agreement with Germany extended
In our newsflash of 31 March 2021 we referred to the extension until 30 June 2021 of the mutual agreement between Belgium and Germany, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. While large parts of the population are vaccinated and the end of the global
Update COVID-19 and cross-border employment: Agreements with France and Luxembourg extended
In our newsflash of 12 March 2021 and our newsflash of 2 April 2021 we referred to the extension of the mutual agreements between Belgium and Luxembourg / France, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. With large parts of the population vaccinated, the end
Update COVID-19 and cross-border employment: agreement with France extended
In our newsflash of 9 December 2020 we referred to the extension of the mutual agreement between Belgium and France, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. As countries are rolling out comprehensive vaccination schemes and various lockdown measures have been reintroduced, we are slowly
Update COVID-19 and cross-border employment: agreement with Germany extended
In our newsflash of 5 January 2021 we referred to the extension until 31 March 2021 of the mutual agreement between Belgium and Germany, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. Despite the roll-out of vaccination programs in many countries, it is still an uncertain
Cadastral income for properties abroad – update
As mentioned in our Newsflash of 8 December 2020, the European Court of Justice (ECJ) imposed a lump-sum fine and penalties for each day that the Belgian tax authorities would continue to maintain a difference in tax treatment for rental income depending on whether the property is located in Belgium or abroad. In order to
Update COVID-19 and cross-border employment: agreements with the Netherlands and Luxembourg extended
In our newsflash of 10 December 2020 and our newsflash of 11 December 2020 we referred to the extension of the mutual agreements between Belgium and the Netherlands / Luxembourg, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. As countries are rolling out comprehensive vaccination schemes
