Algemene Administratie voor Beleidsexpertise -en Ondersteuning. - Dienst Reglementering. - Akkoord in onderling overleg tussen de bevoegde autoriteiten van Duitsland en België ter verlenging van het akkoord in onderling overleg van 6 mei 2020 met betrekking tot de situatie van de grensarbeiders die van thuis uit werken in de context van de COVID-19-pandemie, zoals verlengd door het akkoord in onderling overleg van 20 mei 2020, de 22 juin 2020
Artikel M.
Algemene Administratie voor Beleidsexpertise -en Ondersteuning. - Dienst Reglementering. - Akkoord in onderling overleg tussen de bevoegde autoriteiten van Duitsland en België ter verlenging van het akkoord in onderling overleg van 6 mei 2020 met betrekking tot de situatie van de grensarbeiders die van thuis uit werken in de context van de COVID-19-pandemie, zoals verlengd door het akkoord in onderling overleg van 20 mei 2020
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Inleiding
Op 6 mei 2020 sloten Duitsland en België een akkoord in onderling overleg overeenkomstig artikel 25, paragraaf 3 van de op 11 april 1967 ondertekende Overeenkomst tussen de Bondsrepubliek Duitsland en het Koninkrijk België tot voorkoming van dubbele belasting en tot regeling van sommige andere aangelegenheden inzake belastingen van inkomen en van vermogen, met inbegrip van de ondernemingsbelasting en de grondbelastingen, zoals gewijzigd door het Protocol ondertekend op 5 november 2002, (het "Akkoord").
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Verlenging
Het Akkoord bepaalt dat het verlengd kan worden vanaf 31 mei 2020 tot het einde van de volgende kalendermaand door een schriftelijke overeenkomst tussen de twee bevoegde autoriteiten ten minste één week voor de aanvang van de betreffende volgende kalendermaand.
Op 20 mei 2020 hebben de bevoegde autoriteiten van...
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