Update COVID-19 and cross-border employment: Agreement with Germany extended until 31 March 2022

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In our newsflash of 10 December 2021 and our newsflash of 15 December 2021, we referred to the extension of the mutual agreements between Belgium and France / Luxembourg / the Netherlands until 31 March 2022. It was stated that the mutual agreement between Belgium and Germany would likely be extended as well. 

And indeed, recently, the Belgian and the German tax authorities decided to (further) extend the application of the Belgian – German COVID-19 agreement until 31 March 2022. 

Unlike the agreements with France, Luxembourg and the Netherlands, which will in principle also be automatically extended until 30 June 2022, no such automatic extension was explicitly mentioned regarding the mutual agreement with Germany. The agreement between Belgium and Germany can in principle be terminated when one of the competent authorities gives notice thereof to the other competent authority. 

Now that the mutual agreement between Belgium and Germany is extended and taking into account that the COVID-19 cross-border employment agreements with France, Luxembourg and the Netherlands were also extended recently, all mutual agreements have been extended until 31 March 2022. 

We will keep you updated on any further developments. 

If you have any further questions or concerns, please do not hesitate to contact Sandrine Schaumont or Philip Maertens.

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