Administration générale Expertise et Support Stratégiques. - Service Règlementation. - Accord amiable entre les autorités compétentes de l'Allemagne et de la Belgique prorogeant l'accord amiable du 6 mai 2020 concernant la situation des travailleurs transfrontaliers travaillant à domicile dans le cadre de la pandémie de COVID-19, tel que prorogé par l'accord amiable du 20 mai 2020, de 22 juin 2020
Article M.
Administration générale Expertise et Support Stratégiques. - Service Règlementation. - Accord amiable entre les autorités compétentes de l'Allemagne et de la Belgique prorogeant l'accord amiable du 6 mai 2020 concernant la situation des travailleurs transfrontaliers travaillant à domicile dans le cadre de la pandémie de COVID-19, tel que prorogé par l'accord amiable du 20 mai 2020
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Introduction
Le 6 mai 2020, l'Allemagne et la Belgique ont conclu un Accord amiable sur la base de l'article 25, paragraphe 3, de la Convention entre la République fédérale d'Allemagne et le Royaume de Belgique en vue d'éviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur le revenu et sur la fortune, y compris la contribution des patentes et des impôts fonciers, signée le 11 avril 1967, telle que modifiée par la Convention additionnelle signée le 5 novembre 2002 (" l'Accord ").
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Prorogation
L'Accord prévoit qu'il peut être prorogé à partir du 31 mai 2020 jusqu'à la fin du mois civil suivant, si les deux autorités compétentes en conviennent par écrit au moins une semaine avant le début du mois civil suivant.
Le 20 mai 2020, les autorités compétentes de l'Allemagne et de la Belgique ont conclu...
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