COVID-19 and cross-border employment: agreements with Germany and France extended
29/06/2020

As mentioned in the PwC Belgium newsflash of 24 June 2020 the agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions, were extended until 31 august 2020.

We anticipated that a similar extension would become applicable for the agreements between Belgium and Germany/France). This has now been confirmed.

  • The tolerance (agreed between Belgium and Germany) applied retroactively from 11 March until 31 May 2020 but it could be extended if the competent authorities of both countries timely decide to do so. In the PwC Belgium newsflash of 2 June 2020 we announced that the agreement with Germany was extended until 30 June 2020. Recently, a second extension was announced by the Belgian tax authorities. Consequently, this agreement will now be extended until 31 August 2020.
  • The tolerance (agreed between Belgium and France) applies retroactively from 11 March until 30 June 2020 but it could be extended if the competent authorities of both countries timely decide to do so.  Recently, it was announced by the Belgian tax authorities that this mutual agreement with France is indeed also extended until 31 August 2020.


Conclusion

Currently, all agreements concluded between Belgium and its neighbouring countries (France, Germany, Luxembourg and the Netherlands) are now extended until 31 August 2020. It remains to be seen whether any further extensions (after 31 August 2020) will be made applicable.

 

Author: Philip Maertens

Voir aussi : PwC Belgium


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