Personal income tax

Update COVID-19 and cross-border employment: agreement between Belgium and Luxembourg on home working

25 May 2020

As highlighted in our previous newsflashes, Belgium has recently concluded mutual agreements with the Netherlands, Germany and France regarding a “force majeure” approach for cross-border workers. An agreement with Luxembourg was still missing. However, the Belgian government has now published the Belgian-Luxembourg agreement recognising the ‘force majeure’ character of the COVID-19 health crisis and introducing

Update COVID-19 and cross-border employment: agreement between Belgium and France on home working

20 May 2020

The exceptional COVID-19 situation resulted in various government introduced measures which are themselves also exceptional and which are aiming to combat the spread of the coronavirus. Measures such as international travel restrictions, quarantine and lockdown (in whatever form or degree), also impact international business travel and prevent cross-border workers from carrying out their professional activities

COVID-19 and cross-border employment: Belgium reaches agreement on “force majeure” tolerance for cross-border workers with the Netherlands

7 May 2020

International travel restrictions and COVID-19 lock down measures, imposed by governments during the coronacrisis in order to “flatten the curve”, are pushing cross-border workers into a continuous home working scenario for many weeks now. Working days abroad are no longer an option. As stated by the OECD guidance, exceptional circumstances call for an exceptional level

Executive pay landscape: Implementation of the Revised Shareholders’ Rights Directive (SRD II) into Belgian law for Belgian quoted companies

6 May 2020

On May 6th, the Official Gazette has published the law on implementing the  SRD II – Directive (EU) 2017/828. Part of the Directive will be implemented by changing the newly introduced Belgian Code on Companies and Associations (BCCA). The aim of SRD II is to positively influence the involvement of long-term shareholders and increase transparency