What happens if I have to work from home?

Many people now have to work from home, or work different hours. Some people may even be working from a different country. 

If this applies to you, and you normally work across the border in the European Union (EU), the European Economic Area (EEA) or Switzerland, it will not affect your social insurance. You do not have to take any action.

If the current coronavirus measures are extended, resulting in a change in your social insurance after all, we will post the necessary information on our website.

The Belgian federal government has taken a decision on cross-border workers (whether employed or self-employed) who are ‘teleworking’ (working from home). The decision took effect on 13 March 2020 and will remain in force until (at present) 31 December 2021.  

Consequences for taxation

Belgium and the Netherlands have concluded a separate tax agreement for cross-border commuters who work from home. Days worked from home will be treated as days worked in the country where the cross-border commuter would normally have worked, on condition that these days are taxed in that country. The agreement covers the period from 11 March 2020 to (at present) 31 December 2021. 

For more information, go to the website of the Dutch Tax and Customs Administration (Belastingdienst) or the Belgian Federal Government Department (FOD) of Finance. 

If you are an employee or self-employed person who normally works in 2 or more Member States, and you now have to work from home because of COVID-19, nothing will change. You do not have to make any special arrangements. 

If you are an employee or self-employed person, and you have been posted to work in another Member State, different rules will apply to you. If your period of posting is interrupted for only 2 months or less and the end date of your posting has not changed, you do not have to do anything further. In all other situations, you will have to apply for a new A1 certificate.

Consequences for taxation 

Germany and the Netherlands have concluded a separate tax agreement for cross-border commuters who work from home. Days worked from home will be treated as days worked in the country where the cross-border commuter would normally have worked, on condition that these days are taxed in that country. The agreement covers the period from 11 March 2020 to (at present) 31 December 2021. 

For more information, go to belastingdienst.nl.

If you normally work across the border in the EU, the EEA or Switzerland, the fact that you have been made to work from home will not affect your social insurance position. You do not have to take any action.

As an employee, your social insurance position may change under the coronavirus measures if:

  • you did not have an employer and you start working for an employer in another Member State, or
  • you had an employer and you start working for a new employer who is based in another Member State

If it is no longer mandatory for you to work from home, you will be covered by social insurance in the country where you would normally be working for your new employer, even if you continue working from home.

If the current coronavirus measures are extended, resulting in a change in your social insurance after all, we will post the necessary information on our website.

Consequences for taxation

Belgium and the Netherlands, and Germany and the Netherlands, have concluded separate tax agreements for cross-border commuters who work from home. Days worked from home will be treated as days worked in the country where the cross-border commuter would normally have worked, on condition that these days are taxed in that country. The agreements have been in place since 11 March 2020. 

  • The agreement between Belgium and the Netherlands is currently due to last until 31 December 2021.
  • The agreement between Germany and the Netherlands is currently due to last until 31 December 2021.

For more information, go to the website of the Dutch Tax and Customs Administration (Belastingdienst) or the Belgian Federal Government Department (FOD) of Finance.