Coronavirus

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: the Netherlands and Germany reach agreement on “force majeure” tolerance for cross-border employment

15 April 2020

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