{"id":3484,"date":"2023-12-14T04:00:00","date_gmt":"2023-12-14T04:00:00","guid":{"rendered":"im-56041"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"overeenkomst-met-belgie-over-vaste-inrichting-en-thuiswerkende-werknemers","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2023\/12\/14\/overeenkomst-met-belgie-over-vaste-inrichting-en-thuiswerkende-werknemers\/","title":{"rendered":"Overeenkomst met Belgi\u00eb over vaste inrichting en thuiswerkende werknemers"},"content":{"rendered":"<p>Nederland en Belgi&euml; hebben een overeenkomst gesloten over de uitleg van het begrip vaste inrichting bij thuiswerkende werknemers. De overeenkomst is bedoeld om werkgevers duidelijkheid te bieden over de elementen, die van belang zijn bij de beoordeling of het thuiswerken van werknemers in hun woonland tot een vaste inrichting van de werkgever leidt. Of al dan niet sprake is van een vaste inrichting hangt af van alle relevante feiten en omstandigheden van het geval. De overeenkomst beschrijft de gevolgen voor de volgende situaties:<\/p>\n<ul>\n<li>incidenteel thuiswerken;<\/li>\n<li>structureel thuiswerken met de mogelijkheid tot werken op locatie; en<\/li>\n<li>structureel en verplicht thuiswerken.<\/li>\n<\/ul>\n<p>Bij niet meer dan 50% thuiswerken in het woonland wordt de afwezigheid van een vaste inrichting door de autoriteiten verondersteld. Er is geen sprake van een vaste inrichting als een vaste bedrijfsinrichting uitsluitend wordt gebruikt voor werkzaamheden van voorbereidende aard of voor hulpwerkzaamheden.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | besluit | Staatsblad 2023, Nr. 33856 | 07-12-2023<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nederland en Belgi\u00eb hebben een overeenkomst gesloten over de uitleg van het begrip vaste inrichting bij thuiswerkende werknemers. De overeenkomst is bedoeld om werkgevers duidelijkheid te bieden over de elementen, die van belang zijn bij de<\/p>\n","protected":false},"author":1,"featured_media":3485,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-3484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-internationaal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overeenkomst met Belgi\u00eb over vaste inrichting en thuiswerkende werknemers - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2023\/12\/14\/overeenkomst-met-belgie-over-vaste-inrichting-en-thuiswerkende-werknemers\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Overeenkomst met Belgi\u00eb over vaste inrichting en thuiswerkende werknemers - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Nederland en Belgi\u00eb hebben een overeenkomst gesloten over de uitleg van het begrip vaste inrichting bij thuiswerkende werknemers. 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