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.
Linda Brosens
Of Counsel Professional support lawyerLinda Brosens is Of Counsel to the Loyens & Loeff Brussels office. She is a member of the Loyens & Loeff International Tax Services Practice Group and the Mandatory Disclosure (DAC6) Team.
T: + 32 2 700 10 20 E: linda.brosens@loyensloeff.comStephanie van Gils
Associate Attorney at LawStephanie van Gils is a member of the Family Owned Business & Private Wealth Practice in our Brussels office.
T: +32 2 773 23 16 E: stephanie.van.gils@loyensloeff.comBruno da Silva
Associate Professional support lawyer T: +31 20 578 59 13 M: +31 6 22 09 45 47 E: bruno.da.silva@loyensloeff.comDennis Weber
Of counsel Tax adviserDennis Weber is affiliated to Loyens & Loeff as of counsel. He is specialised in European tax law.
T: +31 20 578 57 50 M: +31 6 20 23 23 35 E: dennis.weber@loyensloeff.comRuben van der Wilt
Tax adviser Senior associateRuben 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: ruben.van.der.wilt@loyensloeff.comFabian Sutter
Partner Attorney at law, Swiss certified tax expertFabian Sutter, attorney at law and Swiss certified tax expert, is a partner 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: fabian.sutter@loyensloeff.comJan Bart Schober
Partner Tax adviserJan Bart Schober, tax partner, is a member of the Employment & Benefits practice group.
T: +31 20 578 54 51 M: +31 6 22 12 29 93 E: jan.bart.schober@loyensloeff.comAleid Langevoord
Senior associate Tax adviserAleid Langevoord, tax adviser, is a member of the Employment Taxes and Employment Law practice group.
T: +31 10 224 65 17 E: aleid.langevoord@loyensloeff.comGunther Valkenborg
Counsel Attorney at LawGunther 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: gunther.valkenborg@loyensloeff.com