The Luxembourg tax authority has published the agreement signed with Belgium on 19 May 2020 concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement is made under the 1970 Belgium-Luxembourg tax treaty and provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19. The agreement applies for the period 11 March to 30 June 2020. From 1 July 2020, the agreement...