Update COVID-19 and cross-border employment: agreement with the Netherlands extended
In our newsflash of 28 August 2020 we announced the extension of the mutual agreement between Belgium and the Netherlands, which includes a “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions. The number of officially registered COVID-19 infections in Europe is still significant. Home working has become the new normal and
Update COVID-19 and cross-border employment: agreements with the Netherlands and Luxembourg extended
As mentioned in our newsflash of 29 June 2020 all agreements which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgian and its neighbouring countries (France, Germany, Luxembourg and the Netherlands) were extended until 31 August 2020. As Europe is coloring orange and red it is
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
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
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
Dutch 30% tax ruling: from 8 to 5 years
The Dutch 30% ruling is often referred to as a beneficial tax regime, subject to a set of conditions, for employees who are hired abroad (i.e. transferred from abroad or recruited from abroad) to work in The Netherlands. An important condition is that the employee must hot have lived within 150 kilometres of the Dutch border
Double tax treaty Belgium – The Netherlands: Belgian Supreme Court counters subject to tax clause
On January 25, 2018 the Belgian Supreme Court rendered a decision with respect to the application of the Belgian-Dutch double tax treaty. In doing so, the Supreme Court has taken a rather uncommon approach as to the interpretation of the subject to tax clause. Based on article 17.1. of the Belgian-Dutch double tax treaty, the
Taxation of Dutch AOW pensions – Circular 8 March 2018
Certain taxpayers, who have been living and/or working in The Netherlands, may decide to move their residency from The Netherlands to Belgium and retire in Belgium. Over the years, there has been quite some discussion and uncertainty in the Belgian fiscal landscape with respect to the taxation of Dutch AOW pensions, paid to tax residents
