Belgian withholding taxes on French dividends will drop significantly
After a long juridical battle, the Belgian Ministry of Finance will accept the ruling of the Belgian Supreme Court/Court of Cassation which allows private individuals investing in French stocks on the stock market, to subtract a part of the French withholding taxes from the Belgian withholding taxes which are due on dividends received from those
Update COVID-19 and cross-border employment: agreement with France extended
We refer to our newsflash of 1 September 2020 in which we announced the extension until 31 December 2020 of the mutual agreement between Belgium and France, which includes a “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions. Currently, most European countries (including Belgium and France) are trying to overcome “the
Update COVID-19 and cross-border employment: agreement with France extended
We refer to our newsflashes of 28 August 2020 and 31 augustus 2020 and in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands/Germany until 31 December 2020. As anticipated, a similar extension is
Update COVID-19 and cross-border employment: agreements with Germany and France extended
As mentioned in our newsflash of 24 June 2020 the agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions, were extended until 31 august 2020. We anticipated that a similar extension would become applicable for the agreements between Belgium and Germany/France).
Update COVID-19 and cross-border employment: agreements with Germany and the Netherlands extended
As announced in our previous newsflashes, Belgium has concluded several agreements with almost all of our neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg). These agreements implement a mutual force majeure tolerance for cross-border employees in relation to the COVID-19 (travel) restrictions. Based on the specific Belgian-German agreement of 6 May 2020, if certain
Update COVID-19 and cross-border employment: agreement between Belgium and France on home working
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: no general “force majeure” tolerance for cross-border employment
In our newsflash of 13 March 2020, we highlighted that since the COVID-19 outbreak many companies find themselves confronted with questions regarding unforeseen and forced changes in the working pattern of employees who perform activities in surrounding countries (such as Luxembourg, The Netherlands, Germany and France). One of the main questions that arises is whether the
Taxation of French-sourced dividends: confirmation of the Supreme Court decision
On 17 December 2019, the Court of Appeal of Antwerp confirmed the position of the Court of cassation in its arrest dated 16 June 2017 (previously commented) with respect to the application of a foreign tax credit in Belgium in relation to French-sourced dividends received by Belgian private investors. Background The case concerned French-sourced dividends
