Update COVID-19 and cross-border employment: agreements with Luxembourg and the Netherlands extended

force majeure

24 June 2020

Update COVID-19 and cross-border employment: agreements with Luxembourg and the Netherlands extended

We refer to our previous newsflashes regarding the specific agreements that Belgium has concluded with almost all of its neighboring countries (Germany, the Netherlands, France and Luxembourg). These agreements implement a mutual “force majeure tolerance” for cross border employees in relation to COVID-19 (travel) restrictions. A fiction is created in relation to the employment income

25 May 2020

Update COVID-19 and cross-border employment: agreement between Belgium and Luxembourg on home working

As highlighted in our previous newsflashes, Belgium has recently concluded mutual agreements with the Netherlands, Germany and France regarding a “force majeure” approach for cross-border workers. An agreement with Luxembourg was still missing. However, the Belgian government has now published the Belgian-Luxembourg agreement recognising the ‘force majeure’ character of the COVID-19 health crisis and introducing

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

15 April 2020

COVID-19: the Netherlands and Germany reach agreement on “force majeure” tolerance for cross-border employment

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