Question 12971 — treaties and conventions

Summary

France and Belgium are linked by a tax convention signed on March 10, 1964 which contains a specific protocol for cross-border workers, who benefit from a special regime consisting of the exclusive taxation at residence of the remuneration paid to them. This regime also includes a tolerance for leaving the Belgian border zone of 30 days, which has the effect of making teleworking possible. without loss of frontier worker status. With regard to workers who are not covered by this particular regime, the employment income they receive when they use teleworking follows the rule of Article 11 of the convention, based on the criterion of the place of exercise of the activity. Their salaries are then taxed, in proportion to the respective working hours, in the state of the employer and in the state where they have their tax residence. No specific request for development or modification of these rules has been expressed so far, knowing that they comply with international standards in this area. The new convention signed on November 9, 2021, awaiting ratification by the two States, does not revisit the rules recalled above. Finally, given the scale of teleworking and its tax implications, work is underway course under the auspices of the Organization for Economic Co-operation and Development (OECD). France is actively participating in discussions with other Member States, with the aim of sharing good practices and facilitating the development of teleworking on the basis of simple rules for taxpayers and tax administrations.

Machine translation from French. The official text remains authoritative.

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