Homeworking in an international context: final extension of corona measures?

Whilst homeworking is no longer the norm in Belgium, a number of employees who work abroad remain unable to return to their workplace.

We published an article on 1 October 2020, which explained how homeworking in an international context can have a significant impact on where you owe tax and social security contributions.

Belgium concluded a mutual agreement with the Netherlands, France, Germany and Luxembourg, to avoid employees being liable for tax in another country due to corona.

This agreement specifies that each day you work from home due to the corona crisis, is designated as a day that you would normally have performed abroad.

This measure has now been extended for the 4 countries until 31/12/2021.

Tax & Legal Tax International COVID-19

Share this item

Hannelore Durieu

Accountmanager International hannelore.durieu@vdl.be

Biene Ongenaert

Senior Advisor Legal biene.ongenaert@vdl.be

Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.

News and insights

Read our latest insights and news releases to stay abreast of changes in your industry.

See all news items

International

18 April 2024

Working abroad as a self-employed person

In an increasingly globalized world, more and more self-employed people feel the need to work internationally. However, it is important to understand that there are complex tax implications when working as a self-employed person abroad. We take a brief look at income tax, VAT and social security.

International

4 April 2024

New rules for distribution and marketing activities within multinational groups

The digitisation of the economy poses a number of challenges, including in the area of international taxation. Current international tax rules are based on older ways of doing business and are not suited to the modern global economy. To address these issues, the OECD/G20 launched the BEPS 2.0 initiative.

Tax

2 April 2024

Reform of the investment deduction from 2025

At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.