Update COVID-19 and cross-border employment: agreement with Germany: official extension


In our newsflash of 21 March 2022 we referred to the automatic extension of the mutual agreements between Belgium and the Netherlands / France / Luxembourg until 30 June 2022. 

We mentioned that, although no automatic extension was foreseen for the agreement with Germany, it was very likely the mutual agreement between Belgium and Germany would be extended as well.  

Recently, the Belgian and the German tax authorities decided to (further) extend the application of the Belgian – German COVID-19 agreement until 30 June 2022. Given that the measures taken in response to the COVID-19 pandemic were largely repealed in both States, it is anticipated that this will be the last extension of this mutual agreement.  The application of the agreement is thus limited to the period from 11 March 2020 to 30 June 2022. 

Now that the mutual agreement between Belgium and Germany is extended explicitly and taking into account that the COVID-19 cross-border employment agreements with France, Luxembourg and the Netherlands are in principle extended automatically, it seems that all mutual agreements will be applicable until 30 June 2022. 

We will keep you updated on any further developments. 

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