Wage withholding tax incentives: COVID-19 measures and extension of 2019 deadline
Various tax support measures were developed to support entrepreneurs and employees during the COVID-19 crisis. This news flash provides an overview of the most recent measures with an impact on the wage withholding taxes, combined with more news on the extension of the deadline for 2019 wage withholding tax corrections. Royal decree published regarding temporary
Update COVID-19 and cross-border employment: agreement with France extended
We refer to our newsflashes of 28 August 2020 and 31 augustus 2020 and in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands/Germany until 31 December 2020. As anticipated, a similar extension is
Update COVID-19 and cross-border employment: agreement with Germany extended
We refer to our newsflash of 28 August 2020 in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands until 31 December 2020. As anticipated, a similar extension is now announced for the agreement
Update COVID-19 and cross-border employment: agreements with the Netherlands and Luxembourg extended
As mentioned in our newsflash of 29 June 2020 all agreements which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgian and its neighbouring countries (France, Germany, Luxembourg and the Netherlands) were extended until 31 August 2020. As Europe is coloring orange and red it is
Requests COVID-19: homeworking expense allowance
Following the recently published Circular Letter concerning homeworking expense allowance, the Belgian Ruling Office has published a statement on the 19th of August 2020 in this respect. As stated in our newsflash of 17th of July 2020, employers can grant a lump sum allowance for home office expenses to their employees equal to EUR 129,48
Circular letter – Temporary exemption for transferring Belgian wage taxes due to the COVID-19 pandemic
Recently, the Belgian tax authorities issued an administrative guideline in relation to the COVID-19 measure which was introduced by the law of July 15, 2020 containing various tax provisions on the partial exemption of transferring Belgian withholding taxes. Employers – who have made use of the temporally unemployment for at least one employee during a
Circular 2020/C/96 on the taxable basis of foreign movable income
On July 9, 2020, the Belgian Tax Administration published the Circular 2020/C/96 with respect to the determination of taxable income in case of collection of foreign movable income. It confirms that, in case of collection of a foreign movable income, the taxable amount is determined by deducting the foreign tax effectively withheld from the foreign
Update COVID-19 and cross-border employment: FAQ 17 June 2020
Currently, the COVID-19 health crisis seems to be under control within Europe, with some local lock-down measures being put in place and barring a potential second wave. So, if things continue to evolve in a positive manner during summer, it looks like employees might gradually be able to return to their regular (pre-corona) cross-border working
