The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some remarks
On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns related to the corporate residence status (place of effective management); (b) concerns related to the creation of Permanent Establishments; (c) concerns related to cross-border workers, and (d) concerns related to the residence status of individuals. In this special edition we focus on the issue of cross-border commuting and the residence status of individuals.
The COVID-19 crisis may raise concerns about a potential impact on taxing rights on the remunerations paid to cross-border commuters who are compelled to telework and/or received (subsidized) income. Furthermore, the COVID-19 crisis may raise concerns about a potential shift in the residence status of an individual who is stranded or has temporarily returned to its ‘‘previous home country’’. Below we deal with the OECD analysis as well as the perspective of our L&L home markets – Belgium, Luxembourg, Netherlands and Switzerland – on cross-border commuting and the residence status of individuals.
Overview of COVID-19 tax emergency measures
See here for an overview of the most important announced COVID-19 tax emergency measures adopted by the European Commission as well as within our home countries Luxembourg, Belgium, Switzerland and the Netherlands.
Anne MollemanAssociate Tax adviser
Anne Molleman, tax adviser, is a member of the International Tax Services practice group in our Amsterdam office. She focuses on Tax M&A and is a member of the Tax M&A team and the knowledge group Legal Mergers & Demergers team.T: +31 20 578 50 62 M: +31 657 14 97 47 E: firstname.lastname@example.org
Ruben van der WiltTax adviser Senior associate
Ruben van der Wilt, tax specialist, is a member of the Tax Knowledge Centre in our Amsterdam office. He focuses on Dutch and relevant international (corporate) tax developments.T: +31 20 578 53 87 M: +31 6 13 13 61 16 E: email@example.com
Fabian SutterAssociate Attorney at law, Swiss certified tax expert
Fabian Sutter, attorney at law and Swiss certified tax expert, is an associate in our Zurich office. He focusses on Swiss and international taxation, in particular corporate reorganizations and restructurings, M&A, financing and capital market transactions, transfer pricing, private equity, real estate transactions as well as tax litigation.T: +41 43 434 67 14 M: +41 79 398 76 39 E: firstname.lastname@example.org
Gunther ValkenborgCounsel Attorney at Law
Gunther Valkenborg is counsel to our Brussels office. He is member of the Employment & Benefits Practice group, leads the Compensation & Benefits Team and is a member of the Automotive Team. His main focus is on employment and benefits and international mobility of employees.T: +32 2 743 43 39 E: email@example.com
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