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COVID-19: Belgium, Germany Conclude Cross-Border Worker Agreement

Friday, May 15, 2020

On May 13, 2020, the Belgian tax authority announced that the competent authorities of Belgium and Germany have concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

In summary, the agreement, concluded on May 6, 2020, provides that employees working from home due to the COVID-19 crisis may remain taxable in the state in which they exercised their professional activity before the health crisis.

This agreement is applicable from March 11, 2020, until May 31, 2020.