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
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
Update COVID-19 and cross-border employment: Belgium reaches agreement on “force majeure” tolerance for cross-border workers with Germany
As described in our newsflash of 7 May 2020, Belgium has reached an agreement with the Netherlands on a more general force majeure approach. And things are still moving forward. Recently Belgium has concluded a mutual agreement with Germany concerning the situation of cross border workers working from home in the context of the COVID-19
COVID-19 and cross-border employment: Belgium reaches agreement on “force majeure” tolerance for cross-border workers with the Netherlands
International travel restrictions and COVID-19 lock down measures, imposed by governments during the coronacrisis in order to “flatten the curve”, are pushing cross-border workers into a continuous home working scenario for many weeks now. Working days abroad are no longer an option. As stated by the OECD guidance, exceptional circumstances call for an exceptional level
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
OECD guidelines: COVID-19 impact on cross-border employment
In our newsflash of 13 March 2020, we highlighted that since the COVID-19 outbreak, due to travel restrictions and quarantine measures, many companies find themselves confronted with unforeseen and forced changes in the working pattern of their employees who are unable to perform their duties in their “normal” country of employment, especially in surrounding countries
VAT on directors’ fees: application as from 1 April instead of 1 January 2016
The Belgian VAT authorities have decided to abolish the tolerance for companies acting as directors to carry out their services without charging VAT. In practice this means that a company will not be able to charge directors’ fees without charging VAT. It has now been announced that the tolerance will be abolished as from 1
