Employers who have employed French border workers in Belgium must submit the documents relating to the income for 2020 to the Belgian tax authorities by 31 March 2021.
The following documents must be submitted:
- The 276 Front/Grens form (or 276 Front/ Grens S for seasonal workers) duly filled in for the border worker's work in 2020;
- The document or documents given to them by the worker evidencing their effective occupancy of the dwelling in the French border region during the year 2020;
- A certificate explicitly confirming that the worker did not work outside the border region for over 30 days (possibly prorated in the event of hiring or leaving in the course of the year) (or 15% of the days worked for seasonal workers) during the year 2020 with the following exceptions:
- Early exits due to force majeure (beyond the worker's and employer's control). The Belgian and French authorities consider that the situation linked to the coronavirus fulfils all the characteristics of a case of force majeure. For the period from 14 March 2020 to 31 March 2021, the presence of a French frontier worker at his place of residence in France in order to telework there will not be taken into account for the calculation of the 30-day period;
- Activities inherent to the activity of a union representative;
- Participation in a workplace protection and prevention committee, a joint bargaining committee or a meeting of an employers' federation, or a works council;
- Participation in a staff party;
- Medical check-ups;
- Vocational training courses not exceeding 5 days per calendar year;
- Occasional transit through the border area for the purpose of reaching a place located in Belgium's border region or outside of Belgium (only transit days must be excluded from the calculation of the 30 days; the days worked outside of Belgium and do not correspond to a transit must be taken into account for the calculation of the 30 days);
- Journeys outside of the border area made by the worker as part of transportation activities if the total distance travelled outside of the border area does not exceed ¼ of the total distance travelled during journeys necessary for carrying out said activity.
- A list of the specific days during which the worker left the Belgian border area as part of the carrying out of their activity during the year 2020. The list must also contain a concise description for each time they left the area containing the place or the route leading to them exiting the border area. The following information must also be supplied: the occasions on which they left the border area which are an exception to the number of 30 days, as well as a concise statement of the reason for which leaving the border area must not be taken into account in the calculation of the 30 authorized days.
- A list of the employees claiming a border working scheme and to whom the scheme was applied for the 1st time in 2020.
The documents must be sent to the competent Centre Withholding taxes by 31 March 2021.