double tax treaty

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

COVID-19 and cross-border employment: is Belgium heading for a “force majeure” approach with its neighbouring countries?

30 April 2020

In our newsflash of 15 April 2020, we were pleased to inform you that the Netherlands and Germany came to a mutual agreement regarding a “force majeure” tolerance for cross-border employment situations that are impacted by the coronavirus (COVID-19) pandemic. The Dutch-German agreement certainly embodies the recent OECD recommendations of 3 April 2020 (see our