Update COVID-19 and cross-border employment: Agreements with France and Luxembourg: extended until 31 March 2022
With reference to our previous newsflashes regarding this topic, the idea behind the COVID-19 agreements lies in the fiction that salaried workers who work from home due to travel restrictions remain taxable in the state where they previously exercised their professional activity before the outbreak of the corona crisis. However, this tax fiction strictly applies
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
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