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
Gentlemen’s agreement Belgium-Luxembourg: a new chapter for cross-border workers
On 16 May 2019 the Luxembourg Prime Minister Xavier Bettel and the Belgian Prime Minister Charles Michel have agreed to reopen negotiations regarding the double tax treaty concluded between Belgium and Luxembourg, with respect to the taxation of individuals working in a cross-border context. Belgian-Luxembourg double tax treaty In principle, employees who are tax resident
Decision of the European Court of Justice: taxation of foreign employment income
In 2017, the Belgian Court of First Instance of Liege referred a question to the Court of Justice of the European Union (CJEU) for obtaining a preliminary ruling. It concerned the situation of a tax resident of Belgium, employed in a company established in Luxembourg. His position as a financial consultant resulted in the fact
New dispensation to calculate the days of presence of Belgian tax residents in Luxembourg
Just before the summer holidays, the Belgian tax authorities have published a Practice Note (Practice Note AGFisc No. 22/2015 (No. Ci.700.520) dated 1st June 2015) regarding the amicable agreement of 16 March 2015 on the application of section 15 of the Belgian-Luxembourg treaty for the avoidance of double taxation. The agreement has introduced, from 1st
Belgium-Luxembourg cross-border workers
Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published Following the announcement made early February, the Belgian and Luxembourg finance ministers concluded on 16 March 2015 a mutual agreement with respect to cross-border employment tax situations that confirms, retroactively as from 1 January 2015, the introduction of a derogation to
