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Belgium Extends COVID-19 Cross-Border Worker Tax Deals

by Ulrika Lomas, Tax-News.com, Brussels

03 July 2020


Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

The agreements are designed so that remunerated days spent working from home as a direct result of the health crisis, which would otherwise have been spent at a place of work in the other jurisdiction party to the agreement, will be considered to have been exercised in that other state.

These agreements can be extended on a monthly basis if both parties agree. According to the Belgian Finance Ministry, the validity of the agreements with France, Germany, Luxembourg, and the Netherlands has been extended to August 31, 2020.

TAGS: Finance | tax | double tax agreement (DTA) | Belgium | Netherlands | Luxembourg | agreements | France | Germany | individual income tax

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