{"id":6732,"date":"2020-03-18T19:25:41","date_gmt":"2020-03-18T19:25:41","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=6732"},"modified":"2023-06-15T14:04:59","modified_gmt":"2023-06-15T14:04:59","slug":"coronavirus-reglement-eu-883-2004","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/","title":{"rendered":"CORONAVIRUS &#038; R\u00c8GLEMENT EU 883\/2004"},"content":{"rendered":"<p>Au vu des diverses mesures prises par les diff\u00e9rents Etats touch\u00e9s par le Coronavirus, les modalit\u00e9s pratiques d\u2019exercice de l\u2019activit\u00e9 professionnelle sont boulevers\u00e9es.<\/p>\n<p>Dans ce cadre, nous avons pris contact avec les autorit\u00e9s comp\u00e9tentes et avons re\u00e7u la\u00a0<a href=\"https:\/\/campaigns.eranova.fgov.be\/r-88d52be007b4b3dfd728ee48046e37b7\">confirmation<\/a>\u00a0que le recours accru au t\u00e9l\u00e9travail ne serait pas pris en compte pour la d\u00e9termination du r\u00e9gime de s\u00e9curit\u00e9 sociale applicable (R\u00e8glement EU 883\/2004).\u00a0 La p\u00e9riode initiale couverte s\u2019\u00e9tend du 13 mars jusqu\u2019au 5 avril.<\/p>\n<p>La position adopt\u00e9e vise tant les salari\u00e9s que les non-salari\u00e9s.<\/p>\n<p><strong>Pratiquement\u00a0:<\/strong><\/p>\n<ul>\n<li><u>D\u00e9tachement \u2013 Maintien du r\u00e9gime de s\u00e9curit\u00e9 sociale de l\u2019Etat d\u2019envoi (art.12)<\/u><\/li>\n<\/ul>\n<p>Les personnes t\u00e9l\u00e9travaillant dans un Etat autre que l\u2019Etat d\u2019envoi seront fictivement consid\u00e9r\u00e9es comme r\u00e9pondant aux conditions du d\u00e9tachement.<\/p>\n<ul>\n<li><u>Activit\u00e9 simultan\u00e9e (art. 13)<\/u><\/li>\n<\/ul>\n<p>Durant la p\u00e9riode courant du 13 mars au 5 avril (p\u00e9riode initiale), le t\u00e9l\u00e9travail ne sera pris en compte pour l\u2019examen de la condition relative \u00e0 l\u2019activit\u00e9 substantielle (seuil des 25%).<\/p>\n<p>Les autorit\u00e9s europ\u00e9ennes n\u2019ont pas encore communiqu\u00e9 officiellement sur ce point.\u00a0 Toutefois, un consensus semble se d\u00e9gager quant \u00e0 l\u2019application de la pr\u00e9sente tol\u00e9rance.<\/p>\n<p>Nous ne pouvons que nous r\u00e9jouir de cette d\u00e9cision et tenons \u00e0 remercier les autorit\u00e9s comp\u00e9tentes de leur r\u00e9activit\u00e9.<\/p>\n<p>Si vous avez des questions, n\u2019h\u00e9sitez pas \u00e0 nous\u00a0<a href=\"mailto:adm@taxconsult.be;%20%20%3Cspan%20id=\">&#8220;&gt;contacter<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au vu des diverses mesures prises par les diff\u00e9rents Etats touch\u00e9s par le Coronavirus, les modalit\u00e9s pratiques d\u2019exercice de l\u2019activit\u00e9 professionnelle sont boulevers\u00e9es. Dans ce cadre, nous avons pris contact&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-6732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CORONAVIRUS &amp; R\u00c8GLEMENT EU 883\/2004 - Accountancy &amp; Advisory<\/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:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CORONAVIRUS &amp; R\u00c8GLEMENT EU 883\/2004 - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"Au vu des diverses mesures prises par les diff\u00e9rents Etats touch\u00e9s par le Coronavirus, les modalit\u00e9s pratiques d\u2019exercice de l\u2019activit\u00e9 professionnelle sont boulevers\u00e9es. Dans ce cadre, nous avons pris contact...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountancy &amp; Advisory\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-18T19:25:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-15T14:04:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1279\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"galia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"galia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/\"},\"author\":{\"name\":\"galia\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"headline\":\"CORONAVIRUS &#038; R\u00c8GLEMENT EU 883\\\/2004\",\"datePublished\":\"2020-03-18T19:25:41+00:00\",\"dateModified\":\"2023-06-15T14:04:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/\"},\"wordCount\":252,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/coronavirus-5018466_1280.png\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/\",\"name\":\"CORONAVIRUS & R\u00c8GLEMENT EU 883\\\/2004 - Accountancy &amp; Advisory\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/coronavirus-5018466_1280.png\",\"datePublished\":\"2020-03-18T19:25:41+00:00\",\"dateModified\":\"2023-06-15T14:04:59+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/coronavirus-5018466_1280.png\",\"contentUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/coronavirus-5018466_1280.png\",\"width\":1279,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/coronavirus-reglement-eu-883-2004\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CORONAVIRUS &#038; R\u00c8GLEMENT EU 883\\\/2004\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/\",\"name\":\"Accountancy &amp; Advisory\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\",\"name\":\"galia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"contentUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"caption\":\"galia\"},\"sameAs\":[\"https:\\\/\\\/www.taxconsult.be\"],\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/author\\\/galia\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CORONAVIRUS & R\u00c8GLEMENT EU 883\/2004 - Accountancy &amp; Advisory","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/","og_locale":"fr_FR","og_type":"article","og_title":"CORONAVIRUS & R\u00c8GLEMENT EU 883\/2004 - Accountancy &amp; Advisory","og_description":"Au vu des diverses mesures prises par les diff\u00e9rents Etats touch\u00e9s par le Coronavirus, les modalit\u00e9s pratiques d\u2019exercice de l\u2019activit\u00e9 professionnelle sont boulevers\u00e9es. Dans ce cadre, nous avons pris contact...","og_url":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/","og_site_name":"Accountancy &amp; Advisory","article_published_time":"2020-03-18T19:25:41+00:00","article_modified_time":"2023-06-15T14:04:59+00:00","og_image":[{"width":1279,"height":1280,"url":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png","type":"image\/png"}],"author":"galia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"galia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#article","isPartOf":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/"},"author":{"name":"galia","@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f"},"headline":"CORONAVIRUS &#038; R\u00c8GLEMENT EU 883\/2004","datePublished":"2020-03-18T19:25:41+00:00","dateModified":"2023-06-15T14:04:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/"},"wordCount":252,"commentCount":0,"image":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#primaryimage"},"thumbnailUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png","inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/","url":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/","name":"CORONAVIRUS & R\u00c8GLEMENT EU 883\/2004 - Accountancy &amp; Advisory","isPartOf":{"@id":"https:\/\/www.taxconsult.be\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#primaryimage"},"image":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#primaryimage"},"thumbnailUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png","datePublished":"2020-03-18T19:25:41+00:00","dateModified":"2023-06-15T14:04:59+00:00","author":{"@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f"},"breadcrumb":{"@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#primaryimage","url":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png","contentUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/coronavirus-5018466_1280.png","width":1279,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/www.taxconsult.be\/fr\/coronavirus-reglement-eu-883-2004\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.taxconsult.be\/fr\/"},{"@type":"ListItem","position":2,"name":"CORONAVIRUS &#038; R\u00c8GLEMENT EU 883\/2004"}]},{"@type":"WebSite","@id":"https:\/\/www.taxconsult.be\/fr\/#website","url":"https:\/\/www.taxconsult.be\/fr\/","name":"Accountancy &amp; Advisory","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.taxconsult.be\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f","name":"galia","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","url":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","contentUrl":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","caption":"galia"},"sameAs":["https:\/\/www.taxconsult.be"],"url":"https:\/\/www.taxconsult.be\/fr\/author\/galia\/"}]}},"_links":{"self":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts\/6732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/comments?post=6732"}],"version-history":[{"count":0,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts\/6732\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/media\/10030"}],"wp:attachment":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/media?parent=6732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/categories?post=6732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/tags?post=6732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}