by Hannelore Durieu and Biene Ongenaert
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.
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.
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