Important change to the taxation of WIA benefits in Germany
Residents of Germany who receive a WIA, WAO or WAZ benefit from the UWV from the Netherlands should note that their benefit will be taxed in the Netherlands from 1 January 2023, regardless of its amount. Until the end of 2022, the said benefits will still be taxed in the Netherlands if the sum of […]
Ruling: claimants do not have to repay emergency aid in NRW
The decisions to recover part of the emergency aid paid out in NRW from the beneficiaries are unlawful. This was announced by the press office of the Verwaltungsgericht Düsseldorf. The claimants in the three cases, which were heard in mid-August, do not have to repay the emergency aid. The Land of North Rhine-Westphalia can still […]
Limosa: Obligation to register also in case of home office in Belgium
Non-Belgian employers whose staff work temporarily in Belgium are obliged to submit a so-called Limosa-1 declaration. This obligation also applies to cross-border commuters who live in Belgium and work (partly) from home for a foreign employer. The obligation to declare home offices was temporarily suspended during the pandemic. It has been in force again since […]
ECJ ruling: Kindergeld for newly arrived EU citizens in Germany also during the first 3 months
“A Union citizen who has established his habitual residence in a host Member State cannot be excluded from receiving child benefit during the first three months of his residence because he does not receive income from gainful employment in that Member State. Provided that he resides lawfully, he enjoys, in principle, equal treatment with nationals.” […]