For internationally active employees, the taxation of salaries
is linked to the location where the work is carried out. The sudden
switch to the home office may therefore have a major impact on the
tax position and the net salary
of the employees concerned and on the payroll
administration of the employer.
For instance, a Belgian employee usually works 4 days a week
in Poland and 1 day a week in Belgium. His/her salary is for 80%
taxable in Poland and for 20% in Belgium. If he/she works
exclusively in Belgium as of March 2020 as a result of the Covid-19
measures, his/her salary for this period is, according to the
general rules, 100% taxable in Belgium.
For tax, there are no general exception measures in place.
Hence, for most internationally active employees, Covid-19 will
have a major impact on the taxation of their salary. This is
however different for employees who normally work in Belgium's
neighbouring countries as Belgium has concluded
agreements with
