Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
14/04/2022

In our newsflashes of 24 March 2022 and 25 March 2022 we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. 

The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19 agreement will not be extended (beyond 30 June 2022) and will therefore ultimately expire on 1 July 2022. 

Consequently, the Belgian-Dutch COVID-19 mutual agreement which allows for a fiction (in which the “forced home working days” are deemed to be spent by the employee in the state where the cross-border worker would have exercised the employment in case no such measures had been taken) will not be applicable anymore as from 1 July 2022.

In line with previous communication, we anticipate that the same expiration date will apply for the agreements between Belgium and the other countries (i.e. Germany, France and Luxembourg).

 

Related : PwC Belgium ( Mr. Philip Maertens )


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