The ongoing COVID-19 pandemic has forced governments to take unprecedented measures such as travel restrictions and the implementation of strict quarantine requirements. As a result of these measures, some cross-border workers cannot physically perform their duties in their country of employment, construction activities are temporarily interrupted and board meetings take place digitally. This situation raises tax and social security issues and may impact the allocation of taxing right between countries. In this updated newsflash, we give you a summary of the possible tax and social security consequences that may apply for certain cross-border activities.
We refer to the newsflash for more details.