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News 29th of March 2022 By Eline Demeyere and Hannelore Durieu

What will change for teleworking cross-border workers after the Covid crisis?

What will change for teleworking cross-border workers after the Covid crisis?

Home working agreements

Social security

  • +If an employee spends 25% or more of their working time working in their country of residence, they will be covered by that country’s social security legislation.
  • +If an employee spends less than 25% of their working time working in their country of residence, they will be covered by the social security legislation for the country in which their employer is located. 
A Belgian resident has a Dutch employer. Before the Covid crisis, the employee physically carried out their work in the Netherlands and was therefore covered by Dutch social security. When they were obliged to work from home due to Covid, they remained covered by Dutch social security due to the home working agreement. If this employee subsequently decides to continue teleworking two days a week (40%) even after the agreement ceases to apply, they will become subject to Belgian social security legislation.

Taxation

Before the crisis, the Belgian resident worked in the Netherlands exclusively and consequently, their entire salary was taxable in the Netherlands. When they were obliged to work from home during the crisis, this Dutch taxation remained unchanged thanks to the agreement with the Netherlands. If this employee subsequently decides to continue teleworking two days a week (40%) even after the agreement ceases to apply, 40% of their salary will become taxable in Belgium and 60% in the Netherlands. This example is equally applicable to employment in France, Germany or Luxembourg. 

Employer

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Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Eline Demeyere
Eline Demeyere
Hannelore Durieu
Hannelore Durieu