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Belgium: Taxation of cross-border workers, agreements with Netherlands and Germany (COVID-19)

Belgium: Taxation of cross-border workers

Belgium has concluded mutual agreements with the Netherlands and Germany to prevent cross-border workers from being adversely affected by the coronavirus (COVID-19) pandemic and subject to tax disadvantages.


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Due to the travel restrictions caused by COVID-19 measures, cross-border workers have been at risk that their employment income becomes fully taxable in their country of residence. The mutual agreements with the Netherlands and Germany aim to provide that cross-border workers will not suffer from any tax disadvantages by working from home. Days worked from home will be assimilated to days worked in the country where the individual would normally have worked. This means that, despite working from home, the employment income can continue to be taxable in the country of work.

Read a May 2020 report prepared by the KPMG member firm in Belgium

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