March 2021

COVID-19 #18 | Netherlands’ agreement with Belgium extended until 1 July 2021

2021-03-31T08:05:56+00:0031 March 2021|COVID-19, tax + global mobility|

Since 11 March 2020, the Netherlands and Belgium have a temporary agreement on the taxation of cross-border workers in salaried employment. Based on this agreement, a resident of a country, who normally works in the other country, but has to work at home as a result of Covid-19 measures, may [...]

Potential cash flow issues for income tax payment as a result of COVID-19 measures

2021-03-16T11:15:19+00:0016 March 2021|COVID-19, tax + global mobility|

Due to measures taken as a result of COVID-19, many employees worked from home in 2020. If employees live in a country other than where they normally work, this means that the employees will have to pay more tax in their country of residence. This may be different if the [...]

February 2021

January 2021

COVID-19 #17 | 30% allowance is not a part of the NOW wage sum

2021-01-19T15:43:22+00:0019 January 2021|COVID-19, tax + global mobility|

The Temporary Emergency Bridging Measure for Sustained Employment (NOW) provides compensation for wage costs for companies with a loss of turnover of at least 20%. The compensation is based on the wage sum. Recent case law has concluded that the 30% allowance is not part of the wage for NOW [...]

December 2020

COVID-19 #16 | Netherlands’ agreements with Germany and Belgium extended until 1 April 2020

2020-12-23T08:50:31+00:0023 December 2020|COVID-19, tax + global mobility|

Since 11 March 2020, the Netherlands has a temporary agreement with Germany and Belgium on the taxation of cross-border workers in salaried employment. Under the agreements, a resident of a country who normally works in the other country, but has to work from home as a result of Covid-19 measures, [...]

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