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Belgium and the Netherlands Terminate Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic — Orbitax Tax News & Alerts

The Netherlands has published an agreement in the Official Gazette providing that the competent authorities of Belgium and the Netherlands will not extend their agreement concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic after 30 June 2022. As such, the agreement will terminate on 1 July 2022.

The agreement essentially provides 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.