COVID-19 and cross-border employment: is Belgium heading for a “force majeure” approach with its neighbouring countries?

International taxation

30 April 2020

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

15 April 2020

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