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News 1st of October 2020 By Hannelore Durieu and Biene Ongenaert

Cross-Border Home Working: Extension of Measures

Cross-Border Home Working: Extension of Measures

Tax

  • +The home working must be the result of the coronavirus measures. A written statement by the employer is considered acceptable proof.
  • +You must be able to demonstrate that the remuneration has in fact been taxed in the country of employment.

Social security contributions

  • + The home working must be the result of the coronavirus measures.
  • +The normal working pattern must be resumed afterwards. 
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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.
Hannelore Durieu
Hannelore Durieu
Biene Ongenaert
Biene Ongenaert