Belgian Minister of Finance proposes Corona premium of EUR 1.000
In practice and also in recent media coverage, the question was raised whether employers/companies can provide employees with a (tax beneficial) cash incentive – other than a regular bonus payment – in order to motivate and reward employees who (are not staying at home due to temporary unemployment measures and who) are still allowed and
COVID-19: a multi country overview of supportive measures – update
COVID-19 presents significant challenges to people and organisations around the globe and the disruption continues to evolve. We know that your business is facing several potentially significant tax challenges to which you need to respond rapidly. To help you cut through the complexity, PwC’s team of specialists collaborated to create a resource for you to
COVID-19: no general “force majeure” tolerance for cross-border employment
In our newsflash of 13 March 2020, we highlighted that since the COVID-19 outbreak many companies find themselves confronted with questions regarding unforeseen and forced changes in the working pattern of employees who perform activities in surrounding countries (such as Luxembourg, The Netherlands, Germany and France). One of the main questions that arises is whether the
Temporary unemployment and group insurance – points of attention
The Belgian system of temporary unemployment is – as a result of the coronavirus pandemic – currently being used by more employers than ever before. It’s, however, essential to make sure there are no unintended consequences as a result of deploying temporary unemployment in the company. Against that backdrop, it’s important to point out that
COVID-19: a multi country overview of supportive measures
The continued spread of the coronavirus (COVID-19) is forcing governments to take drastic measures to take back control over the human impact of COVID-19 and reduce the number of contaminations. There is no doubt that this pandemic is equally having a detrimental impact on the global economy. Throughout the world, countries take a multitude of
European Commission adopts temporary State aid framework enabling EU Member States to support their economies during the COVID-19 crisis
The European Commission adopted a temporary framework setting out the possibilities for EU Member States to support the economy during the COVID-19 crisis on 19 March 2020 under the European State aid rules. Such framework set outs the possibilities under which EU Member States can enact legislation and take actions to provide state support to
COVID-19: a multi country overview of supportive measures
The continued spread of the coronavirus (COVID-19) is forcing governments to take drastic measures to take back control over the human impact of COVID-19 and reduce the number of contaminations. There is no doubt that this pandemic is equally having a detrimental impact on the global economy. Throughout the world, countries take a multitude of
Fast Track Ruling – Homeworking (Expense Allowance)
Employees incur expenses that are inherent in the performance of their duties in their relationship with an employer. Accordingly, due to their nature, such expenses are to be borne by the employer. The employer, i.e. the company, can ask the Ruling Office (Dienst Voorafgaande Beslissingen/Service des Décisions Anticipées) for confirmation that the lump sum allowances
