Update COVID-19 and cross-border employment: agreement with Germany: official extension
In our newsflash of 21 March 2022 we referred to the automatic extension of the mutual agreements between Belgium and the Netherlands / France / Luxembourg until 30 June 2022. We mentioned that, although no automatic extension was foreseen for the agreement with Germany, it was very likely the mutual agreement between Belgium and Germany
Is your mobility strategy up to date?
The changing world of mobility In Belgium, cars are still the most frequently used means of transportation. Given the current tax and social security landscape, the company provided car is still a highly valued element in the reward scheme by many employees. Nonetheless, the landscape of the company car is changing with the upcoming new WLTP (Worldwide
Taxation of Dutch AOW pensions – Circular 8 March 2018
Certain taxpayers, who have been living and/or working in The Netherlands, may decide to move their residency from The Netherlands to Belgium and retire in Belgium. Over the years, there has been quite some discussion and uncertainty in the Belgian fiscal landscape with respect to the taxation of Dutch AOW pensions, paid to tax residents
Update – Dutch and Belgian tax authorities agree on taxation of Dutch pension schemes
In our newsflash of 16 February 2018 we referred to the notifications that have been sent by the Dutch tax authorities (since the end of 2017) to pensioners who are tax residents of Belgium and who receive EUR 25,000 or more per annum under a Dutch pension scheme. In these letters, the Dutch tax authorities
Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes
Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident in Belgium have been notified by the Dutch tax authorities that the exemption these pensioners enjoyed as regards Dutch wage tax withholding over such benefits is withdrawn effective
Facilitation for Belgium-Luxembourg cross-border workers
The Belgian and Luxembourg governments had a joint meeting yesterday in Brussels and came to the following agreement with respect to cross-border employment tax situations: With respect to wages taxes, a tolerance will retroactively (as from 1 January 2015) enter into force regarding the physical presence outside the (usual) country of employment. Concretely, a Belgian resident
