Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
In our newsflashes of 24 March 2022 and 25 March 2022 we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19
Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?
In our newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to the extension of the mutual agreements between Belgium and the Netherlands / France / Germany / Luxembourg until 31 March 2022. It was stated that, unless agreed otherwise, the agreements with the Netherlands, France and Luxembourg will in
Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule
In our newsflash of 20 June 2019, we referred to the negotiations regarding the double tax treaty concluded between Belgium and Luxembourg, with respect to the taxation of individuals working in a cross-border context and more specifically on the possible relaxation of the existing tolerance of 24 days. On 31 August 2021, the Belgian Prime Minister, Alexander De Croo
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
Double tax treaty Belgium – The Netherlands: Belgian Supreme Court counters subject to tax clause
On January 25, 2018 the Belgian Supreme Court rendered a decision with respect to the application of the Belgian-Dutch double tax treaty. In doing so, the Supreme Court has taken a rather uncommon approach as to the interpretation of the subject to tax clause. Based on article 17.1. of the Belgian-Dutch double tax treaty, the
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
