Extension of the mutual agreements between Belgium and neighboring countries


The original agreements between Belgium and the neighboring countries has been extended until June 30, 2022

In 2020, Belgium concluded agreements with its neighboring countries (originally until June 30, 2020) regarding the taxation of home working days of internationally employed workers during the COVID-19 pandemic. These agreements allow for a fiction for the income that is related to home working days due to the measures taken by the several governments (of the several countries) to combat the COVID-19 pandemic. These workdays can be considered as days spent in the country where the employee would have been working without the measures taken by the governments.

The several agreements have already been extended multiply times and for the last time until June 30, 2022. The Belgian and Dutch governments have confirmed that the agreement concluded between the two countries will no longer be extended beyond June 30, 2022. Consequently, it will no longer be possible to benefit from this arrangement as from July 1, 2022. 

Presumably, the agreements with other neighboring countries will also no longer be extended beyond June 30, 2022, but there has been no communication about this yet from the governments concerned. We will of course keep you further updated in this respect. 

More information?

As a client of Baker Tilly, you can contact Audrey De Bevere, Individual Tax Partner, Yves Coppens, Individual Tax Partner or your file manager.
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