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Belgium Extends Cross-Border Worker Deals

by Ulrika Lomas, Tax-News.com, Brussels

01 January 2021


Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.

Belgium has individually agreed with each state that employees who would have worked in the other state but for restrictions introduced in response to the COVID-19 pandemic will remain taxable in the state in which they carried out their professional activity before the health crisis.

Existing arrangements were due to expire on December 31, 2020.

TAGS: tax | Belgium | Netherlands | employees | Luxembourg | France | Germany | individual income tax

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