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Extension of the “no-impact” position in view of determining the applicable social legislation until 1 July 2023

17 November 2022

The COVID-19 pandemic has had a major impact on our way of working. There is a growing need and demand among employees and employers to evaluate the long-term potential of working remotely. As a result, the EU Administrative Commission for the Coordination of Social Security Systems (comprising representatives from the social security authorities of all European Economic Area (EEA) member states and Switzerland) decided on 16 November 2022 to extend the “no-impact” position in view of determining the applicable social security legislation for frontier workers until 1 July 2023. Official communication of the decision will follow.

Voluntary Overseas Social Security contributions further increased as from 1 November 2022

8 November 2022

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by a further 2% as from 1 November 2022.

Change to double tax relief for Dutch tax resident taxpayers with a director mandate in a Belgian company

3 November 2022

As from 1 January 2023, Dutch tax resident taxpayers with a director mandate in a Belgian company only will be able to claim relief from double taxation on the directors’ fees received via the tax credit method, not the exemption method. Depending on the specific circumstances, this may lead to an increase in a director’s overall tax burden.

New Expat regime: No requirement for annual notification in respect of income year 2022

21 October 2022

The new tax regime for inbound taxpayers and inbound researchers includes a reporting obligation for employers who must provide the tax authorities with an annual nominative list by 31 January of each year of the workers benefiting from the regime for the previous year (see our alert of 9 May 2022). 

Finance Minister prepares first set of tax measures as part of the “broader tax reform”

20 October 2022

The Finance Minister has prepared a first set of measures as part of the “broader tax reform”. He was mandated to do so following the Government agreement on the Federal Budget 2023/2024.

Federal Budget 2023 | Overview of most relevant tax measures

14 October 2022

On 11 October 2022, the Belgian government reached an agreement on the Belgian federal budget for 2023 and 2024. A non-exhaustive overview of the most important tax and social security measures is provided below. Please note that many aspects and details of the relevant measures are still unclear to date.

Proposed changes to wage tax partial exemptions

12 October 2022

On 30 September 2022, Belgium’s Council of Ministers approved a pre-draft bill that would introduce a partial exemption from the payment of wage withholding tax for employers affected by a natural disaster, and provide for a second extension to the validity period for support zones. The pre-draft bill has now been sent to the Council of State for its opinion. In addition, a draft bill of 3 October 2022 on various tax and financial provisions that includes clarification of the application of a number of existing wage tax partial exemptions is currently before parliament. The measures benefit employers by providing a partial exemption from remitting wage withholding taxes.

Social security due on RSUs granted by foreign parent company only if benefit “borne by” Belgian affiliate

11 October 2022

On 5 September 2022, the Belgian Supreme Court overturned a ruling by the Ghent Labour Court of Appeal dated 20 April 2020 (see our previous tax alert of 8 June 2020) that social security contributions are due on equity compensation granted by a foreign parent company to employees of its Belgian affiliate. The Supreme Court determined that contributions are not payable, owing to the lack of evidence in the case that the entitlement to the benefit is “borne by” the Belgian affiliate.

Lump sum allowances for employees increased

26 September 2022

Two circulars published by the Belgian tax authorities on 14 September 2022 update the amounts of certain lump sum allowances that may be paid by employers to their employees. The increases are effective as from 1 September 2022.

Content and format of form to apply for extension of new expatriate regime announced

21 September 2022

On 19 September 2022, a royal decree (DutchFrench) setting out the details of the form to extend the application of new tax regime for inbound taxpayers and researchers was published.

Large companies investing in support zones may again apply for the wage tax incentive

7 September 2022

On 5 September 2022, the Belgian Ministry of Finance issued a press release (Dutch I French) confirming that large companies investing in qualifying support zones may once again benefit from the wage withholding tax exemption. This follows the European Commission’s approval on 18 July 2022 under EU state aid rules of Belgium’s “Regional Aid Card 2022-2027” for granting regional aid from 1 January 2022 to 31 December 2027.

Minister of finance proposes update to the wage withholding tax calculation

6 September 2022

On 25 August 2022, Belgium’s minister of finance issued a press release (Dutch | French) confirming his intention to modernize the calculation of the wage withholding tax as from 1 January 2023. The aim is to align the amount of wage withholding tax calculated as closely as possible with the final tax liability of the individual taxpayer.

New rules on posting of drivers in the road transport sector

19 august 2022

New rules regarding the posting of drivers in the road transport sector entered into force in July 2022. The new legislation (partially) transposes Directive 2020/1057 laying down specific rules for posting drivers in the commercial road transport sector and introduces new information requirements for Belgian employers who are sending drivers abroad. The new rules introduce the long-awaited specific regulatory framework for posted workers in the transport industry. Compliance with these rules is crucial in case drivers or their employers are audited by a social inspector.

Voluntary Overseas Social Security contributions further increased as from 1 August 2022

09 august 2022

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by a further 2% as from 1 August 2022. This is the fourth increase in 2022, with previous 2% increases having taken effect as from 1 January, 1 March, and 1 May 2022.

FAQs on practicalities of wage tax exemption for employee education published

19 July 2022

On 15 July 2022, the Belgian tax authorities published a circular letter (DutchFrench) in the form of frequently asked questions (FAQs) on the practicalities of operating the tax incentive measure providing an partial exemption from remitting wage withholding taxes to support employee education in Belgium.

Opt-in forms for new tax regime for inbound taxpayers and researchers published

13 July 2022

On 12 July 2022, the Belgian tax authorities published on their website both the employer request form (and related additional information) and employee attestation required as part of the opt-in procedure for employees working in Belgium prior to 1 January 2022 to apply for the new expatriate tax regime for inbound taxpayers and inbound researchers (Dutch | French). The necessary forms for new applications by individuals who started their Belgian employment on or after 1 January 2022 were published previously.

Federal Ruling Commission publishes 2021 annual report

5 July 2022

Belgian’s Federal Ruling Commission (“the commission”), responsible for advance tax rulings, publishes an annual activity report and its report for 2021 was published on 29 June 2022 (Dutch I French). 

New tax regime for inbound taxpayers and inbound researchers – deadline for filing new applications and opt-in likely to be extended until 30 September 2022

17 June 2022

The Finance Committee adopted on 15 June 2022 an amendment to modify article 18, §2 of the programme-law of 27 December 2021 introducing the new tax regime for inbound taxpayers and inbound researchers (FR | NL).

COVID-19: Social security tolerances for frontier workers further extended

16 June 2022

The ongoing COVID-19 pandemic continues to have consequences for working patterns. In response, the EU Administrative Commission for the Coordination of Social Security Systems (comprising representatives from social security authorities of all European Economic Area member states and Switzerland) decided on 14 June 2022 to extend the “no-impact” measures for frontier workers at European Union level in view of determining the applicable social security legislation until 31 December 2022.

Increases in monthly home office allowance for employees announced

10 June 2022

The Belgian tax authorities have announced indexed maximum monthly amounts for the home office allowance payable to employees as a cost proper to the employer.

Daily tax-free allowances for Belgian business trips increased

1 June 2022

Circular 2022/C/41 (Dutch | French) published by the Belgian tax authorities on 28 April 2022 updates the amounts of the daily subsistence allowances that may be paid by employers to their employees for business trips within Belgium. The daily allowances qualify as costs proper to the employer and are therefore exempt from tax.

New Belgian-Moroccan social security treaty applicable per 1 June 2022

1 June 2022

Upon conclusion of the ratification procedure in Morocco, the new social security treaty between Belgium and Morocco will enter into force on 1 June 2022. This treaty was initially signed on 18 February 2014. 

New audit wave on wage withholding tax exemption regimes

30 May 2022

In the past few weeks, several companies received a letter from the Federal Public Service of Finance announcing a new audit wave regarding the correct application of the laws and regulations concerning the various wage withholding tax exemption regimes. The letter states that in 64% of last year’s audits, a rectification was performed. The letter encourages companies to self-evaluate their compliance with the applicable laws and regulations, to mitigate financial risks.

Social Inspection Offering

23 May 2022

The Belgian government is taking more and more action to monitor compliance with social law, especially in cross-border employment but also in domestic situations. Both at the EU and local level, a comprehensive framework is in place for better enforcement, with better cooperation and increasing exchange of information between authorities. This results inevitably in an increase of social audits to detect non-compliance.

“Flash checks” in the construction sector announced for May 2022

13 May 2022

The Belgian Social Intelligence and Investigation Service (SIOD/SIRS) has announced that, as in previous years, social inspection audits (“flash checks”) will be carried out during 2022 in several sectors. For the construction sector, these checks will be conducted in May.

Voluntary Overseas Social Security contributions further increased as from 1 May 2022

10 May 2022

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by a further 2% as from 1 May 2022. This is the third increase in 2022, with previous 2% increases having taken effect as from January and March 2022 (see our tax alert of 11 January and 3 March 2022).

New tax regime for inbound taxpayers and inbound researchers: new circular letter with practical comments

09 May 2022

The tax authorities have released on 6 May 2022 their circular letter 2022/C/47 commenting on the new Belgian expat tax regime (FRNL) as well as several enclosures. The circular letter only provides for limited additional clarification and mainly aims for a summary of the conditions of the application of the new tax regime.

Mutual agreement with the Netherlands on the sourcing of employee income in COVID-19 times ends on 30 June

20 April 2022

According to an announcement published in the Dutch Staatscourant on April 6, Belgium and the Netherlands agreed not to extend the mutual agreement on the tax status of cross-border workers who work from home during the COVID-19 pandemic beyond 30 June 2022. This means that as of 1 July 2022, the normal rules will apply for the sourcing of employee income, as laid down in article 15 (1) of the double tax treaty.

New law on partial wage tax exemptions applies as from 1 April 2022

5 April 2022

The law on the reduction of labour costs as part of the “mini tax shift” was adopted on 28 March 2022 and published in Belgium’s official journal on 31 March 2022 (Dutch | French).

Last extension of tax tolerance for cross-border workers under agreement with Germany

1 April 2022

The Belgian tax authorities confirmed on 24 March 2022 (Dutch | French) that the extension of the tax tolerance under the mutual agreement with Germany concerning cross-border workers is to be extended for a final time until 30 June 2022. No further extension is deemed necessary since most COVID-19 restrictive measures have been abolished in both states.

EU-Switzerland transitional period for applicable social security expires on 31 March 2022

30 March 2022

The expiry of transitional measures in respect of the coordination of social security systems between EU member states and Switzerland on 31 March 2022 has potential implications for cross-border employment arrangements in existence prior to 1 April 2012 and unchanged since that date.

Guidance issued on taxation of benefit of heating and electricity provided free to employees

21 March 2022

On 16 March 2022, the Belgian tax authorities published a circular letter (Dutch I French) providing guidance on the applicable tax regime where heating and electricity is provided at no cost by an employer to employees.

Update on proposed significant changes to partial exemptions of wage withholding tax

14 March 2022

The draft bill on the reduction of labour costs (also referred to as the “mini tax shift”) (Dutch I French) was submitted to the Belgian parliament on 25 February 2022 (for background, see our tax alert of 25 February 2022). The mini tax shift would be achieved via a reduction in the special social security contribution payable by employees, to be financed by (i) amendments to payroll tax exemption regimes (imposing stricter qualifying criteria), (ii) a new flight tax, and (iii) an increase in excise duties on tobacco.

Voluntary Overseas Social Security contributions further increased as from 1 March 2022

3 March 2022

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by a further 2% as from 1 March 2022. This is the second increase in 2022, with a previous 2% increase taking effect as from January 2022 (see our tax alert of 11 January 2022).

Significant amendments to partial exemptions of wage withholding tax proposed

25 February 2022

A pre-draft bill on the reduction of labour costs (also referred to as the “mini tax shift”) was approved by Belgium’s Council of Ministers on 4 February 2022 and sent to the Council of State. The mini tax shift would be achieved via a reduction in the special social security contribution payable by employees to be financed by (i) amendments to payroll tax exemption regimes that would impose stricter qualifying criteria, (ii) a new flight tax, and (iii) an increase in excise duties on tobacco.

Overview of key changes to salary forms 281.10 and 281.20 for income year 2021

17 February 2022

The deadline for Belgian employers to submit to the tax authorities (via Belcotax) completed salary forms 281.10 (Dutch | French) for employees and 281.20 (Dutch | French) for directors for income year 2021 is 28 February 2022.

New expat regime: alignment of tax and social security exemptions 

10 February 2022

The National Social Security Office (NSSO) updated its administrative guidelines on 09.02.2022 (NL | FR) and confirmed the alignment of their position with the tax authorities on the real and lump-sum expenses under the new expat regime for incoming taxpayers and researchers. This position is subject to final approval and signature of a Royal Decree modifying article 19 of the Royal Decree of 28 November 1969.

New mandatory reporting obligation applies to compensation for the (con)cession of author rights

8 February 2022

A new law containing miscellaneous tax measures published in the Belgian official gazette on 21 January 2022 makes the previously optional reporting of compensation for the (con)cession of author rights on Forms 281.45 and 321.45 mandatory (Dutch | French).

Overview of recent and upcoming tax developments affecting employers

3 February 2022

This tax alert provides an overview of various legislative updates introduced during the Christmas 2021 holiday period and early in 2022 which may be of interest to employers.

Monthly home office allowance indexed since 1 October 2021 and again as from 1 February 2022

26 January 2022

The Belgian tax authorities issued a new circular letter on 25 January confirming the indexed maximum monthly amounts for the home office allowance as cost proper to the employer (Dutch | French). The maximum monthly amount, which was previously EUR 129,48, has now been increased to EUR 132,07 (as of 1 October 2021) and EUR 134,71 (as of 1 February 2022).

Voluntary Overseas Social Security contributions increased as from 1 January 2022

11 January 2022

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by 2% as from 1 January 2022. Contributions made to the scheme via methods other than direct debit may need to be adjusted.

New Flemish immigration rules for self-employed foreign nationals as from 1 January 2022

10 January 2022

Foreign nationals engaged in a self-employed activity in Belgium must possess a professional card. The relevant legislation dated from 1965 and was outdated. The government of Flanders, therefore, decided to revise the legislation resulting in some significant changes, implementing new admission requirements and a digital application procedure.

Law introducing new tax regime for expats adopted by Parliament | Applicable as of 1 January 2022

24 December 2021

The Program Law including the new Belgian expat tax regime has been voted
by the Belgian Parliament on 23 December 2021.

The new regime will apply as of 1 January 2022 and will put an end to the
almost 40 years old “special tax status for foreign executives” put forward by
the administrative circular of 1983. Under certain conditions, expats benefiting
from the administrative circular regime may continue to benefit from this
regime until 31 December 2023, provided they continue to meet all the
requirements. 

Increase of the benefit in kind for the company car

23 December 2021

A recent Royal Decree published on 13 December 2021 (Dutch | French) defines the new CO2 emission reference rates. This will lead to an increased benefit in kind for company cars.

Tax tolerance for cross-border workers under agreements with Germany and the Netherlands further extended

22 December 2021

Belgium has extended its mutual cross-border worker agreement with the Netherlands (Dutch | French), and Germany (Dutch | French) until 31 March 2021. For previous coverage, see our tax alert of 22 September 2021.

More detailed reporting of ‘rep allowances’ required as from income year 2022

22 December 2021

As from 1 January 2022, the scope of reporting of “costs proper to the employer” (broadly professional costs incurred by employees reimbursed by the employer) under Belgian income tax legislation is extended.

Planned and proposed changes to payroll incentives as from 2022

21 December 2021

This alert provides an overview of planned and proposed changes to several social security and tax payroll incentive measures as from 2022.

COVID-19: Social security tolerances for cross-border workers further extended

17 December 2021

The persistent and ongoing COVID-19 pandemic continues to have widespread and potentially long-term consequences for working patterns. In response, the EU Administrative Commission for the Coordination of Social Security Systems (comprising representatives from social security authorities of all European Economic Area member states and Switzerland) has decided to extend the “no-impact” measures at European Union level in view of determining the applicable social security legislation through 30 June 2022.

Tax tolerance for cross-border workers under agreements with France, Luxembourg further extended 

14 December 2021

The Belgian Ministry of Finance announced (Dutch | French) on 9 December 2021 and it was confirmed by the Luxembourg Ministry of Finance (French) on 10 December 2021, that Belgium has further extended its mutual agreements concerning cross-border workers with France and Luxembourg (French), respectively, until 31 March 2022. For previous coverage, see our tax alert of 22 September 2021.

Deloitte Belgium publishes study on EU Intra-Corporate Transferees permit

8 December 2021

Deloitte Belgium has published a comparative study on the implementation across the EU of the EU Intra-Corporate Transferees (ICT) permit, designed to facilitate intracorporate transfers of third country nationals who are assigned from an entity of a multinational group outside of the EU to a group entity within the EU and may perform professional activities across different EU member states.

Draft bill including new tax regime for expats submitted
in Parliament

6 December 2021

Last week, the draft program law (Dutch | French) was submitted in the Belgian Chambre of Representatives. 

One of the most eye-catching measures in this bill is the new tax regime for “inbound taxpayers and inbound researchers”, replacing the administrative circular on the “special tax status for foreign executives in Belgium”.

Updated FAQs on “one-third rule” for night and shift work tax incentives issued

24 November 2021

On 16 November 2021, the Belgian tax authorities published updated frequently asked questions (FAQs) (Dutch I French) on the calculation of the “one-third rule” applicable for the purposes of the partial exemption from withholding tax on remuneration paid for night and shift work. The FAQs have been amended to align the tax authorities’ administrative guidelines with case law and will apply as from 1 January 2022.

Changes to tax treaties with France and Luxembourg may affect employers and employees

19 November 2021

Belgium signed a new tax treaty with France in November 2021 and a new protocol to the treaty with Luxembourg in August 2021. Once in effect, the new provisions will affect Belgian employers and cross-border employees.

Key changes to tax regime for expats in Belgium

10 November 2021

New special tax regime for inbound taxpayers and inbound researchers

As part of the federal budget agreement, the Belgian government announced a new regime to replace the existing special tax regime for expatriates as from 2022. Legislation to implement the new regime is expected to be included in legislation to be voted on by parliament at the end of 2021.

Update on mobility budget to be included in bill on “greenification” of mobility

26 October 2021

Following further discussion and agreement by the social partners, an update to Belgium’s “mobility budget” was on 20 October 2021 added to the bill on the “greenification” of mobility designed to encourage environmentally friendly travel, after the second round of discussions in the Parliamentary Committee on Finance. The update was removed from the original bill pending further discussion (see Deloitte alert dated 16 September 2021).

Daily tax-free allowances for business trips within Belgium updated

26 October 2021

Circular 2021/C/93 (Dutch | French) issued by the Belgian tax authorities on 18 October 2021 updates the amounts for the daily subsistence allowances paid by the government to its civil servants in connection with business trips within Belgium that may be received tax-free, subject to certain conditions. These lump-sum allowances can also be paid by employers (non-governmental organisations) to their workforce doing business trips within Belgium.

Tax tolerance for cross-border workers further extended

22 September 2021

Belgium has extended its mutual cross-border worker agreement
with Luxembourg (Dutch | French), the Netherlands (Dutch |
French), France (Dutch| French) and Germany (Dutch | French) until
31 December 2021. Based on these mutual agreements, remuneration derived from “home working days” solely due to COVID-19 travel restrictions can be tax
exempt in the country of residence, provided it is effectively taxed in the
state where the cross-border worker would normally have exercised
their professional duties had the travel restrictions not been in place.

Bill on “greenification” of mobility submitted to parliament

16 September 2021

The long anticipated bill on the “greenification” of mobility in Belgium, designed to encourage environmentally friendly travel, was submitted to the Belgian parliament (Dutch | French) on 14 September 2021 for approval. The bill focusses on the greenification of company cars, and the introduction of incentives for investment in charging infrastructure and zero-emission lorries. Once adopted by the parliament and signed by the king, the law will be enacted via publication in the official gazette.

Voluntary Overseas Social Security contributions increased as from September 2021

7 September 2021

The monthly contributions payable under Belgium’s voluntary Overseas Social Security Scheme (OSS) are increased by 2% as from 1 September 2021, and employers that contribute to the scheme through methods other than direct debit may need to adjust their contributions.

Remote working facilitated for Belgium–Luxembourg cross-border workers

2 September 2021

On 31 August 2021, Luxembourg’s Ministry of Finance announced (French only) that it had agreed with the Belgian Ministry of Finance to extend a tax concession for Belgium-Luxembourg cross-border workers. The “24-day rule” will be increased to 34 days as from 2022 and the higher limit is expected to remain in place for 10 years. The announcement also mentioned a possible extension of the mutual cross-border worker agreement between Belgium and Luxembourg.

COVID-19 measure: target group reduced social security contributions for third quarter of 2021

19 July 2021

On 1 July 2021, the Belgian government agreed on an additional COVID-19 support measure in the form of targeted reduced social security contributions for certain employers with a view to restoring employment. The measure is available to sectors that have remained closed for a period of time or have otherwise experienced reduced activity as a result of the pandemic and to sectors that are creating employment. The reduction applies for the third quarter of 2021 (i.e., 1 July to 30 September 2021) for a maximum of five employees per establishment of the employer in Belgium.

Increase in tax-free mileage allowance for professional travel announced

8 July 2021

A circular letter was issued by the Belgian minister responsible for the civil service on 8 June 2021 (Dutch | French) regarding the updated tax-free mileage allowance for civil servants. The circular states that EUR 0.3707/km (increased from EUR 0.3542/km) is acceptable as a tax-free lump sum payment to cover travel expenses incurred by civil servants using their own car or motorcycle for business purposes during the period 1 July 2021 through 30 June 2022.

Period of temporary increase in monthly tax-free teleworking allowance extended

5 July 2021

The Belgian Minister of Finance in February 2021 announced a temporary increase in the maximum tax-free monthly allowance for teleworking for the second quarter of 2021 (i.e., as from 1 April 2021 through 30 June 2021) to EUR 144.31 (from EUR 129.48) for employees and company directors and to EUR 40 (from EUR 20) for civil servants. For further details, see our previous alert dated 18 February 2021.

Update on international pension entitlements

5 July 2021

The Belgian Overseas Social Security administration (OSS) has recently sent pension estimates to all individuals for whom OSS contributions have been paid in 2018, 2019, or 2020. The pension estimates were sent to the e-box of the individuals and indicate the OSS pension rights to which the individuals will be entitled at the age of 65.

Extended mutual agreement for cross-border workers with the Netherlands published

25 June 2021

As mentioned in our previous alert of June 21st, the Belgian Ministry of Finance confirmed that Belgium’s mutual agreement with the Netherlands has been extended through 30 September 2021. The extended agreement has been published by the Belgian authorities (Dutch | French)

Introduction of a digital immigration platform for single permit applications

24 June 2021

As from 1 June 2021, applications for Belgian single permits (other than applications for permits for up to 90 days or for an unlimited stay) should be submitted online via the digital immigration platform “Working in Belgium.” The federal online platform serves as an access point for the submission of applications for single permits in the different regions and monitors the status of individual applications.

COVID-19 | Tax and social security tolerances for cross-border workers further extended

21 June 2021

In response to the ongoing COVID-19 pandemic and its widespread and potentially long-term consequences for working patterns, the social security authorities of all European Economic Area member states and Switzerland have decided at European Union level to extend “no impact” measures for social security purposes until 31 December 2021. Broadly, this involves continuing to apply the relevant national social security legislation applicable before the start of the pandemic.

Mutual cross-border worker agreements with France and Germany extended to 30 June 2021

5 April 2021

The Belgian Ministry of Finance has published extended mutual cross-border worker agreements with France (Dutch | French) and Germany (Dutch | French). Both mutual agreements have been extended through 30 June 2021.

Extended mutual cross-border worker agreements with Luxembourg and the Netherlands published

31 March 2021

The Belgian Ministry of Finance has published the extended mutual cross-border worker agreements with Luxembourg (Dutch | French) and the Netherlands (Dutch | French ). As per our previous alert dated 10 March 2021, the Ministry of Finance has confirmed that these mutual agreements have been extended through 30 June 2021.

Royal Decree on practicalities of wage tax exemption for employee education published

22 March 2021

Legislation enacted on 20 December 2020 and published on 30 December 2020 introduced a new partial exemption from remitting wage withholding taxes as from 1 January 2021 to support employee education in Belgium. The incentive is designed to reduce the total cost of training programs offered by private employers to their workforce in addition to the mandatory education program (see our previous alert dated 15 January 2021).

Social security and tax treatment of enhanced employer assistance for teleworking aligned

17 March 2021

The Belgian national social security authorities confirmed on 4 March 2021 (Dutch | French) that the principles set out in circular letter 2021/C/C20 (Dutch | French) issued by the tax authorities on 26 February 2021 determining the tax treatment of various types of assistance in respect of teleworking provided by employers apply also to determine the social security treatment. Broadly, the payment of certain home office allowances and the provision or reimbursement of office furniture and ICT equipment is neither a taxable benefit for employees nor subject to social security contributions. 

Special measures for occupational pensions in response to COVID-19 extended

15 March 2021

The Belgian government has proposed a further extension through 30 June 2021 of the special measures introduced in response to the COVID-19 pandemic to allow the continued provision of occupational pension and other related benefits during periods of temporary unemployment. This would be the second extension of the measures, which were initially intended to apply as from 13 March 2020 through 30 September 2020, and subsequently extended through 31 March 2021.

Effect of new tax on securities accounts on “Branch 23” insurance products

10 March 2021

Legislation published in Belgian’s official gazette on 25 February 2021 and effective as from 26 February 2021 introduces a new annual tax on securities accounts. An overview of the new tax is provided in our previous alert dated 26 January 2021 and this alert provides a more detailed commentary on the effect of the tax on “Branch 23” insurance products.

Mutual agreements for cross-border workers with Luxembourg and the Netherlands further extended

10 March 2021

The Belgian Ministry of Finance confirmed on 5 March 2021 (Dutch | French) that Belgium’s mutual agreements with Luxembourg and the Netherlands have been extended through 30 June 2021. Belgium has not yet published the text of the extended agreements.

Foreign real estate: new taxable base and reporting obligation for Belgian tax residents

9 March 2021

The Belgian parliament on 17 February 2021 adopted legislation (Dutch | French) regarding the valuation of deemed income from foreign real estate for individual income tax purposes. The new law is intended to redress the difference in treatment under Belgian legislation of real estate located in Belgium and real estate located abroad, which according to a 2018 decision of the European Court of Justice, violates the free movement of capital principle of EU law.

Tax treatment of face masks and hand gel provided or reimbursed to employees confirmed

2 March 2021

On 22 February 2022, the Belgian tax authorities published circular letter 2021/C/15 (Dutch | French) clarifying the tax treatment of face masks and hand gel provided or reimbursed by an employer to its employees.

New tax authority circular allows enhanced reliefs for employees working from home

2 March 2021

On 26 February 2021, the Belgian tax authorities published a new circular letter 2021/C/20 (Dutch | French) addressing the tax implications for employees of various types of assistance in respect of teleworking provided by employers. The guidance has been issued in response to the increase in teleworking as a result of the COVID-19 pandemic and additional forms of support for home working being provided by employers to their employees. The guidance applies as from 1 March 2021 and does not affect existing rulings.

European Labour Authority prepares for more joint cross-border inspections

1 March 2021

Cross-border labor inspections to check employers’ compliance with social security and labor law obligations have been rare. However, this may be about to change as the European Labour Authority (ELA) has started to take action to assist EU member states in planning such joint inspections, and to help coordinate and support those inspections.

Temporary increase in monthly tax-free teleworking allowance announced

19 February 2021

A press release (Dutch | French) issued by the Belgian Minister of Finance on 12 February 2021 announced several new tax measures intended to continue to support individuals and companies in response to the COVID-19 pandemic, including an increase in the maximum tax-free monthly allowance for teleworking.

Mobility concerns in the post-Brexit landscape

9 February 2021

After a month into 2021, Brexit’s impact on mobility between the UK and the EU is clear to see.

Most companies are now aware that UK nationals require work permits and visas when moving to work in the EU, and that social security in the home country can be maintained when assigning employees from the UK to the EU or vice versa.

However, several details of the new rules are less clear and are subject to frequent questions. What follows is an overview of topics that are tackled most often.

New Collective Bargaining Agreement requires companies to establish a COVID-telework framework

28 January 2021

On 26 January 2021, the National Works Council concluded collective bargaining agreement no. 149 (hereafter CBA no. 149), which imposes obligations for compulsory or recommended teleworking in the context of the COVID-19 crisis, in the absence of any other arrangement within the company.

According to CBA no. 149, employers have an obligation to (i) inform and (ii) produce written agreements on certain aspects of mandatory telework. This means that companies that do not have any arrangements on telework need to take good note of these new obligations and act accordingly.

Draft legislation on new annual tax on securities accounts published

26 January 2021

On 5 January 2021, a draft law was submitted to the Belgian parliament introducing the successor to the previous annual tax on securities accounts that was annulled by the Constitutional Court in October 2019. Broadly, as currently drafted, the proposal is for a 0.15% annual tax on securities accounts where the average value of taxable financial instruments held within an account exceeds EUR 1 million. Although the new tax shares many similarities with the previous tax, there are a number of key differences, such as the link to qualifying legal arrangements, branch 23 insurance products, and the introduction of a broad anti-abuse measure. The draft law is being debated by the parliament and is subject to amendment. The new law will come into effect from the day following its publication in the official journal, with the exception of the anti-abuse measures that it currently is proposed would apply retroactively as from 30 October 2020.

This alert highlights the basic principles of the new tax as set out in the current draft law. More detailed commentary and analysis will be provided once the legislation is finalised.

New “Phoenix Bonus” introduced for hiring employees from Brussels-Capital Region

22 January 2021

As a further measure to assist employers in response to the COVID-19 pandemic, the Brussels-Capital Region on 4 January 2021 announced a new employment aid scheme (the “Phoenix Bonus”) (Dutch | French) for Belgian employers who hire jobseekers from Brussels-Capital Region as from 1 January 2021, regardless of where in Belgium the employer’s operations are based. Depending on the new employee’s circumstances, the employer may receive a bonus of up to EUR 800 per month for a maximum of six months.

New wage tax exemption for employee education introduced

15 January 2021

Legislation enacted on 20 December 2020 and published on 30 December 2020 (Program Law Art. 13 | Parliamentary work) introduces a new partial exemption from remitting wage withholding taxes as from 1 January 2021 to support employee education in Belgium. The incentive is designed to reduce the total cost of training programs offered by private employers to their workforce in addition to the mandatory education program.

Mutual agreements for cross-border workers with Germany and the Netherlands extended further

5 January 2021

Belgium’s mutual agreements with Germany (Dutch | French) and the Netherlands (Dutch | French) have recently been extended until 31 March 2021.

COVID-19 and Brexit related Immigration and Social Security Updates

23 December 2020

With the end of 2020 approaching, Brexit negotiations are ‘taking their last breath’ and COVID-19 measures are being strengthened again in many countries as the pandemic continues to disrupt the movement of people. What follows is a brief immigration and social security update.

Mutual agreements for cross-border workers with France and Luxembourg extended further

11 December 2020

Belgium’s mutual agreements with Luxembourg (Dutch | French), and France (Dutch | French) have recently been extended until 31 March 2021.

For the time being, the other agreements concluded with the Netherlands (Dutch | French), and Germany (Dutch | French) remain applicable until 31 December 2020. It is however likely that they will be extended as well.

Updated 2021 salary thresholds for foreign workers – now including UK nationals

2 December 2020

Salaries for third country nationals that require a work or single permit will undergo their annual indexation, with the new salary tresholds applicable as of 1 January 2021.

In a noteworthy change brought by Brexit, UK nationals will also most likely require work authorisation as of 1 January 2021 and before starting their work activities on Belgian territory (this will depend on the current Brexit negotiations’ outcome). These salary thresholds will therefore also apply to UK nationals.

COVID-19 | Belgian social security authorities’ “no-impact position” extended

27 November 2020

Given the persistent COVID-19 crisis and its several – even long-term – consequences in terms of working patterns, the Belgian social security authorities have decided to extend their “no-impact” position in view of determining the applicable social security legislation up till June 30, 2021.

Tax audits on pension commitments may trigger personal tax liability for self-employed directors

26 November 2020

The tax authorities are increasingly scrutinising pension commitments by companies to their self-employed directors. Under certain circumstances, such audits may also lead to a personal tax liability for a director.

RSZ/ONSS introduces new online tool: belgianIDpro

26 November 2020

Registration of foreign employees has become easier for companies with the Belgian social security authorities’ new online tool: belgianIDpro. With this new tool, employers can request and receive an INSZ number in a clearer and more secure way.

New tax measures from the new government: focus on the individual tax aspects

24 November 2020

Belgium’s federal government recently issued a snapshot of tax measures that will be included in the upcoming Program-law termed the “the Budget Preparation Act 2021” (Dutch | French), covering direct as well as indirect tax areas. What follows is an outline focused on the individual tax measures.

Overseas Social Security digitises its services

20 November 2020

Following the exceptional circumstances brought by the COVID-19 pandemic, the Belgian Overseas Social Security (OSS) took the opportunity to review their operations and introduced a broad digital service.

COVID-19 wage tax incentive: useful clarifications in new administrative FAQ

12 November 2020

To support employment in sectors heavily affected by the COVID-19 pandemic, the law of 15 July 2020 introduced a new wage cost mitigation measure applicable for June, July and August 2020, provided that the employers concerned implemented temporary unemployment for an uninterrupted period of at least 30 days between 12 March 2020 and 31 May 2020.

Consumption voucher tax treatment confirmed by new circular letter

3 November 2020

A circular letter confirming the tax treatment of the so-called ‘consumption voucher’ was published on 22 October 2020 (Dutch | French).

COVID-19 wage tax incentive: faster incentive cashing made possible

23 October 2020

New practical guidelines have been published as to how employers can claim the (temporary) COVID-19 wage tax exemption, with newly simplified formalities allowing employers to cash claimed incentives faster.

Legal pension: Time to regularise study periods

13 October 2020

Employees, self-employed individuals and civil servants can increase the amount of their Belgian legal pension by regularising their study periods. Normally, no legal pension entitlements are accrued during those periods.

It should be noted that regularised periods would only affect the legal pension amount and not the earliest possible retirement date in Belgium.

Update on COVID-19 wage withholding tax incentive and overtime remuneration

7 September 2020

Several important updates have been published regarding measures taken by the government to help employers and their workforce respond to the impact brought by the pandemic and support them in the recovery phase.

Mutual agreements for cross-border workers extended until 31 December 2020

2 September 2020

Belgium’s mutual agreements with the Netherlands (Dutch | French), Luxembourg (Dutch | French), Germany (Dutch | French) and France (Dutch | French), in place to address cross-border worker taxation during pandemic driven restrictions, have recently been extended until 31 December 2020.

Belgium lifts travel ban for Single Permit holders (B34)

20 August 2020

The Immigration Authorities have today informed Deloitte that non-EU single permit holders with a valid annex 46 and their family members are again able to obtain a visa D at the Belgian consular authorities abroad. As such, they are able to travel to Belgium to start their employment.

Tax exempt lump-sum allowance for home office costs possible without a ruling

6 August 2020

The Belgian tax authorities have confirmed in a new Circular Letter (Dutch | French) that a tax exempt lump-sum home office allowance is possible (without a ruling) under certain conditions.

COVID-19 wage withholding tax incentive and other tax measures published

23 July 2020

The law concerning various tax measures in response to COVID-19 (corona-III) was published in the Belgian Official State Journal on 23 July 2020. It aims to support the post-COVID-19 recovery of companies, individuals and the Belgian economy as a whole.

Change in deposit accounts for miscellaneous tax payments

13 July 2020

Since 1 June 2020, account numbers in which taxpayers should deposit amounts due with respect to the tax on stock exchange transactions (TSET) and tax on securities accounts (TOSA) have been adjusted.

COVID-19 wage withholding tax incentive and other tax measures in the pipeline

3 July 2020

The Belgian government has recently been very productive, with various tax measures proposed or adopted to support the post-COVID-19 recovery of companies, individuals and the economy as a whole.

What follows is an overview of what is relevant for employers and individual taxpayers. Particular attention is given to two flagship measures, namely the pending COVID-19 wage withholding tax incentive and the consumption vouchers.

PWD 2020 transposed in Belgian legislation: minimal impact but some key changes

29 June 2020

On 28 June 2018, the European Union adopted the European Directive 2018/957 (revised Posted Workers Directive, PWD 2020). As covered in the April Update on PWD 2020, all Member States are required to align their domestic legislation to the revised posting rules by 30 July 2020.

On 28 May 2020, Belgium adopted the Act containing various provisions on the posting of workers. On 18 June 2020, the Act was published in the Belgian Official Journal. This new law transposes the PWD 2020 principles into Belgian domestic legislation and will enter into force from 30 July 2020.

As expected, the Act does not have any substantial impact for employees assigned to Belgium, given that PWD is very broadly implemented in Belgium. Belgian labour law, in its near entirety, is already applicable to posted employees as of the first day of their assignment. Although there is no substantial impact, the Act still implements new principles that need to be taken into account going forward.

More shipping activities exempt from employer contributions in Belgian social security scheme for seafarers

26 June 2020

During the 12 June 2020 Council of Ministers, the Flemish government decided to extend support measures regarding social security contributions for merchant shipping to other shipping categories.

New FAQ on cross-border workers and tax implications of COVID-19 travel restrictions

24 June 2020

In line with the recommendations made by the OECD secretariat, Belgium concluded a series of mutual agreements with neighbouring countries to temporarily derogate from rules laid down in the article 15 of the double taxation agreements concerning the taxation of employees.

These temporary mutual agreements provide a tolerance allowing employers to assimilate days teleworked from the home office to days worked from the (foreign state) location, where the worker would have normally carried out their activity if COVID-19 travel restrictions were not imposed by authorities. The tolerance does not apply automatically but must be requested by workers who would like to benefit from it.

The tax authorities have published a new FAQ (Dutch | French) that provides a series of clarifications on the mutual agreements’ scope of application, and details the practical modalities for worker opt-in to benefit from the tolerance.

Brexit Immigration and Social Security Update

9 June 2020

The UK formally ceased to be a Member State of the European Union at midnight on 31 January 2020. The Withdrawal Agreement foresees a transition period until 31 December 2020, during which the relationship between the EU and the UK will remain largely the same. The UK will continue to follow current trade, immigration and all other EU laws and regulations, including rulings by the Court of Justice of the European Union, until at least the end of 2020. Any extension of the transition period must be agreed upon before 1 July 2020.

What is the latest on the immigration and social security landscapes?

Social security liability on foreign HQ granted Restricted Stock Units: appeal ruling in Esko case reaffirms authorities’ position

8 June 2020

In a recent case from 20 April 2020 (Esko) and regarding Restricted Stock Units (RSUs) attributed by the US HQ to Belgian based employees, the Ghent Labour Court of Appeal specifically addressed the question of whether a benefit should be considered as being at the employer’s charge.

Belgium concludes temporary mutual agreements for cross-border workers during COVID-19

5 June 2020

In line with the OECD’s recommendations, Belgium is concluding mutual agreements with neighboring countries regarding the allocation of taxing rights where employees have been unable to travel to their usual country of employment, and have instead been required to work from home as a consequence of COVID-19.

Belgium has to date concluded agreements with France (19 May 2020), Germany (6 May 2020), Luxembourg (19 May 2020), and the Netherlands (30 April 2020) regarding cross-border workers. In addition, specific agreements for frontier workers have been concluded with France (13 March 2020), and Luxembourg (17 March 2020). For further details, see the Deloitte alerts of 8 May 2020 and 17 March 2020.

The agreements with Germany and the Netherlands were extended on 2 June 2020, and all agreements are valid through 1 July 2020.

Wage tax incentive for shift work unaffected by temporary social distancing adjustments in shift work schedules

26 May 2020

Following the COVID-19 pandemic, the tax authorities published additional guidelines for shift workers, clarifying an administrative tolerance where temporary adjustments to shift work schedules for social distancing purposes do not prohibit the continued benefit of the wage tax exemption for shift work.

Yearly compliance audit for holders of single permits that are valid for more than 1 year

25 May 2020

With the 2019 introduction of the new Belgian immigration legislation, single permits for foreign workers can be issued for a period of up to 3 years, under certain conditions.

As announced in previous communications, the legislation provided Belgium’s three regions with an option to introduce “annual compliance checks” for such cases.

Belgian agreements with the Netherlands and Germany to manage COVID-19 impact on cross-border workers

8 May 2020

The COVID-19 pandemic has forced many cross border commuters to work from home and ensure business continuity. Given that cross border workers are hence working in their country of residence, as opposed to where they would normally operate, the tax position of the employee and/or employer may be affected.

After the agreements concluded with France and Luxembourg in March 2020 regarding teleworking activities, Belgium has now concluded agreements with the Netherlands (in Dutch) and Germany.

International Social Security under COVID-19 circumstances

23 April 2020

Due to the COVID-19 confinement measures, the envisaged employment situation of many employees has changed, with companies struggling to pay their social security contributions, employees facing questions regarding sickness or unemployment, among other issues. The most important talking points regarding COVID-19 and international social security are highlighted in this update.

New FAQ regarding wage tax incentive for companies conducting real estate works with teams on location

23 April 2020

The wage tax exemption for the construction sector is among the measures available for employers to control and reduce their salary costs. Given the current COVID-19 situation, this measure is all the more important. Companies are adjusting their production capacity to meet changing demand, with some seeing an increase (such as food retailers and logistics services), but many more undergoing a decrease due to lockdown measures and consequent economic slowdown. These adjustments must be taken into account to correctly and optimally apply the wage tax exemption and other incentives enabling the reduction of salary costs. For these reasons, the clarifications provided in the administration's FAQ, and outlined in this text, are worthwhile in the current economic circumstances.

PWD 2020 Belgium Update

15 April 2020

On 28 June 2018, the European Union adopted European Directive 2018/957 (revised Posted Workers Directive, “PWD 2020”) which aims to expand the breadth of core working conditions to be observed by companies with respect to their mobile workforce.

Pursuant to PWD 2020, Member States have until 30 July 2020 to align their domestic legislation with the revised posting rules.

New FAQ on obligations for remuneration attributed by a foreign affiliate

10 April 2020

On 7 April 2020, the tax authorities published a new FAQ on the reporting and withholding obligations for remuneration attributed by a foreign affiliated company.

The FAQ contains a number of useful examples and clarifications.

OECD publishes guidelines on COVID-19’s impact on cross border-workers

7 April 2020

Following Deloitte’s 17 March 2020 update covering the Belgian tax authorities’ position in considering the COVID-19 situation as force majeure in relation to tax treaties with France and Luxembourg for cross-border workers, the OECD has issued an update regarding its own position.

As correctly stated by the OECD Secretariat, “this unprecedented situation is raising many tax issues”, given that travel bans, lockdowns, etc. are preventing employees from performing their professional activities on location in the other country, potentially causing an adverse tax situation.

Adjusted credit percentages for income tax prepayments by taxpayers with liquidity problems

6 April 2020

On 3 April 2020, the Ministry of Finance announced a new measure to support business during the COVID-19 outbreak (DutchFrench). The measure applies to income tax prepayments made by Belgian companies and self-employed individuals. 

To help businesses facing liquidity problems, the government decided to increase prepayment credits for the third and fourth quarter to 6.75% and 5.25% respectively. This support measure should make the postponement of income tax prepayments to the second half of the taxable period less disadvantageous.

Tolerance during COVID-19 confinement period for cross-border workers

17 March 2020

French-Belgium Tax treaty: French border workers can work outside Belgian border zone

Luxembourg-Belgium Tax treaty: cross-border workers can work from home

Indexation of Overseas Social Security contributions as of March 2020

28 February 2020

Under the Belgian voluntary Overseas Social Security Scheme (OSS), contributions have to be paid by the employer (or employee) for individuals affiliated with the scheme, as part of their overseas employment. 

In accordance with article 19 of the 17 July 1963 law on overseas social security, OSS contributions are adapted to the consumer price index. Since the pivotal index has been reached in February 2020, OSS contributions will increase by 2% from 1 March 2020.

Unexpected message in the recently published ‘message to the debtor’

20 February 2020

Each year, the Belgian tax authorities publish the so-called ‘message to the debtor’ by mid-December of the income year, in order to instruct on the completion of salary forms (i.e. 281.10 (Dutch | French) and 281.20 (Dutch | French)).

Brexit readiness for immigration and social security purposes

20 February 2020

As you know, the UK ceased to be a Member State of the European Union at midnight on 31 January 2020. The Withdrawal Agreement foresees a transition period until 31 December 2020, during which the relationship between the EU and the UK will remain largely the same. The UK will continue to follow current trade, immigration and all other EU laws and regulations, including rulings by the European Court of Justice, until at least the end of 2020. This period can be extended by mutual agreement between the EU and the UK before July 2020, but the UK has declared that they will not seek such an extension. 

Important immigration and social security topics for 2020

5 February 2020

A new year always brings along a number of legislative changes or developments. What follows is a high-level overview of several major changes and points of attention for 2020 in terms of immigration and social security.

Benefit-in-kind company cars 2020

16 December 2019

Following the newly published Royal Decree (Dutch | French), the Benefit-in-kind for company cars will be reduced in accordance with the new CO2 emissions coefficient that has been published.

Update on minimum salary for Immigration purposes in 2020

2 December 2019

An update on (1) the Flemish, Brussels and Walloon regions’ new salary thresholds for foreign employees holding work/single permits; (2) the ICT permit in the Brussels region; and (3) Single Permit processing times.

Update on Belgian tax treatment of Dutch self-administered pensions

19 November 2019

The Belgian tax authorities have provided an update on the Belgian tax treatment of Dutch grandfathering rules applicable to self-administered pensions (“pensioenen in eigen beheer”), in the hands of director-major shareholders (“directeur-grootaandeelhouder” or “dga”) qualifying as resident taxpayers of Belgium.

The new EU Practical Guide on Posting: key highlights

5 November 2019

The European Commission published a Practical Guide on Posting, which aims at helping employees, employers and national authorities understand the rules on the posting of workers, including the applicable labour law, upfront notification obligations and the upcoming 2020 “equal pay for equal work” changes.

Understanding these rules is essential to ensure that workers are aware of their rights, and that the rules are correctly and consistently applied by national authorities and employers across the EU.

Several noteworthy points from the guide are highlighted.

Five-year threshold approaches in Belgium-Brazil social security agreement

23 October 2019

The social security agreement between Belgium and Brazil, implemented on 1 December 2014, enables employees from Belgium on temporary assignment in Brazil to remain subject to the Belgian social security scheme (and vice versa).

The agreement will soon have been in place for five years, a milestone that requires employers’ attention.

Wage tax exemption for overtime (art. 275/1 ITC): Royal decree published

17 September 2019

We reported in our previous tax alert that the law of 23 March 2019 has temporarily increased from 130 to 180 hours (for remuneration paid during the period from 1 January 2019 to 31 December 2020) the amount of tax-efficient overtime that can be paid to employees.

Deadline for income year 2018 professional withholding tax return

2 September 2019

Employers can submit their professional withholding tax return (including corrections) for Income Year 2018 through the Finprof platform until Friday 27 September 2019 at 4 p.m.

Update: Maximum deductible contribution for the private supplementary pension for the self-employed (PSPSE)

26 July 2019

The amount of deductible contributions to the private supplementary pension for the self-employed has been increased for 2019...

Increased mileage allowance for professional travel in Belgium

8 July 2019

The tax authorities published a circular letter on 27 June 2019 (Dutch | French) regarding the mileage allowance update.

Income tax return: Dividend withholding tax recoverable

1 July 2019

Following up from the 20 May 2019 tax alert on the Belgian resident income tax return, and in view of the new dividend exemption, this alert summarises the main rules to recover dividend withholding tax.

Belgian Supreme Court confirms the broad definition of salary

21 June 2019

In its 7 March 2018 ruling, the Brussels Labour Court claimed social security contributions on benefits awarded directly to employees of a third party. As these benefits were to be considered as reward for work completed under an employment contract, social security contributions are due, even without any employer intervention, or any cost at charge of the employer.

In their ruling of 20 May 2019 (published very recently), the Belgian Supreme Court rejected the appeal and confirmed the Belgian social security authorities’ position (covered by the Social security alert of 11 September 2018).

Update: Single Permit processing times and validity period - ICT-permit implementation in Flanders and Brussels

12 June 2019

What follows is an update on the immigration process for among others, highly skilled third country nationals, introduced in Belgium on 1 January 2019.

Belgian income tax practices for football clubs and players clarified

7 June 2019

Several parliamentary questions were submitted to the Minister of Finance regarding several tax specific practices in football clubs. The responses to these questions were recently published, clarifying several points outlined in this update.

Updates on professional withholding tax developments for employers

6 June 2019

The new withholding obligation with respect to foreign benefits, introduced at the end of 2018, is one of the most recent and high profile measures regarding professional withholding tax. Coverage is provided by the previous Tax Alerts of 4 February 2019 and 22 March 2019.

What follows is a look at other recent measures and clarifications regarding professional withholding tax.

Employers to pay EU social security on non-EU activities of employees

6 June 2019

In principle, EU Regulation 883/2004 determines the applicable social security legislation for cross-border situations within the European Union.

However, the Court of Justice of the European Union (CJEU) recently rendered a noteworthy judgment, which may have consequences for certain cross-border employment situations where the employee is working outside of the EEA or Switzerland, while maintaining clear links within these  territories.

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