Optional deferral of the reporting obligation – Germany opts out


29 June 2020

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).

2 June 2020

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

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

28 August 2013

The latest developments on the country by country reporting requirements in Capital Requirements Directive IV

This Newsflash summarises the developments from the past 3 months and our current understanding of the issues and uncertainties created by Article 89. Recent developments It is now confirmed that HM Treasury (‘HMT’) will be the body responsible for transposing Article 89 into UK domestic legislation rather than the Prudential Regulatory Authority. With an implementation

19 February 2013

Germany – New legislation on taxation of portfolio dividends and introduction of refund procedure – impact on Fokus Bank claims

Background In October 2011 (case C-284/09) the CJEU held that the German taxation of portfolio dividends paid to non-resident shareholders was not in line with the free movement of capital (see NA 2011-013). The judgment left Germany the choice between rendering all portfolio dividends (i.e. those paid to residents and non-residents) chargeable to corporation tax