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Belgium Extending Agreements on Taxation of Cross-Border Workers During COVID-19 Pandemic — Orbitax Tax News & Alerts

Belgium's Federal Public Service (SPF) Finance has issued a release concerning the extension of Belgium's agreements with France, Germany, Luxembourg, and the Netherlands on the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The release notes that agreements have already been concluded with Luxembourg and the Netherlands for extensions to 30 June 2021, while discussions with France and Germany will begin shortly. The agreements essentially provide that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19.