Circular 2020/C/96 on the taxable basis of foreign movable income

double tax treaty

7 May 2020

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

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

30 April 2020

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

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