UK nationals working in the EU or making business trips there now the transition period has ended
The U.K. left the European Union (EU) on January 31, 2020 under the terms of the Withdrawal Agreement, an agreement struck by London and Brussels in October 2019.
- U.K. employees already legally working (and residing) in Belgium or any other EU member state on December 31, 2020 (in Belgium, this mainly concerns U.K. nationals with an E(+) or F(+) card, or an Annex 8bis or 15).
- U.K. employees coming to Belgium or any other EU member state after December 31, 2020
Related:
- Brexit leaves finance sector in limbo
- Introduction of the new Points Based System brings with it questions regarding business visits to the UK
With respect to social security, the Withdrawal Agreement maintains the application of EU Regulation 883/2004 on the coordination of social security systems to all U.K. – EU member state cross-border employment that was already in existence on December 31, 2020, and as long as the cross-border employment is uninterrupted. If there was no cross-border employment on December 31, 2020, the case is governed either by a Treaty between the U.K. and the member state, or, if no such valid Treaty exists, by the national rules of each country.With respect to taxes, the existing Double Taxation Treaties between the U.K. and the EU member states (such as the U.K.-Belgium Treaty) continue to apply.This alert has given specific Belgian examples. However, there are comparable principles, guidelines and instructions that will apply in all EU member states. There are some differences in relation to, for instance, the application timeframes for the new statuses under the Withdrawal Agreement, and global employers must check the applicable rules for each EU member state relevant to their business.For more information visit: https://www.crowell.com/
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