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
