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COVID-19: Belgium And France Clarify Tax For Cross-Border Workers

by Ulrika Lomas, Tax-News.com, Brussels

28 May 2020


On May 15, 2020, the competent authorities of Belgium and France concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

The agreement provides that employees working at home due to COVID-19 may remain taxable in the state in which they carried on their professional activity before the health crisis. This agreement is applicable from March 14, 2020, until June 30, 2020.

The agreement does not apply to French residents who are subject to the special regime for cross-border workers.

TAGS: tax | double tax agreement (DTA) | Belgium | employees | France | individual income tax

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