Jeroen Bouwsma

Last year, Grant Thornton France released our first White Paper aimed at presenting the evolution of telework in France, Germany, Spain, and Italy, both before, during, and after the Covid-19 pandemic. Following this initial version, we reached out to our colleagues in other European countries and are now proud to present this updated version with additional contributions from the Netherlands and Belgium

Given that the organization of physical meetings has become a challenge as a result of the current security measures taken by the National Security Council to combat the Covid-19 pandemic, some measures have been taken by the Minister of Justice to address this issue. The Proxy Decree of April 9, 2020 (Royal Decree No 4 of April 9, 2020 containing various provisions on co-ownership and company and association law in the context of the fight against the Covid-19 pandemic) temporarily introduces a number of flexibilities and options with the intention of giving legal persons the necessary flexibility while respecting the rights of shareholders. In the Royal Decree of April 28, 2020, it was decided to extend the time limits of the measures from May 3, 2020 to June 30, 2020.

The recently published Administrative Instructions for the third quarter of 2018 show that the NSSO provides an expanded interpretation of the concept of "wages" for the levying of social security contributions. The NSSO fills in the term 'at charge of the employer' more broadly. Advantages that are awarded by a third party, which is not the employer, directly to employees, without any intervention of the employer, can nevertheless be regarded by the NSSO as wages. Hereinafter we outline the terms "wages", "at charge of the employer" and the consequences of the extended interpretation.