Importance of the regulations
Without these regulations, many of the Belgian cross-border employees would have to pay taxes in their country of residence for the days they have worked from home. Furthermore, employees will risk a shift in their social security if they work from home more than once a week.
The Netherlands is in favor of an agreement that would enable cross-border employees to work from home for at least 40% – or two out of five workdays – of their working hours without repercussions for their taxes or social security. This should be done through an amendment to the treaty. However, the construction of this amendment requires a precise analysis of the benefits and drawbacks for both cross-border employees and their employers and may therefore take some time.
According to Minister Van Gennip, the EU consultations on the consequences of teleworking for social security have advanced significantly. It is possible that an agreement with several countries will be in place at the end of March. Our advisors will follow up on these consultations and will inform you if there are more developments.
If you have any questions about these changes, please contact us. We will be happy to advise you.