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Belgium and Luxembourg Agree to Relax Rule on Teleworking for Cross-Border Workers

02 September 2021

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Treaty Development

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Belgium-Luxembourg

Luxembourg's Ministry of Finance has announced that officials from Belgium and Luxembourg met on 31 August 2021 to discuss tax agreements between the two countries and agreed to promote and facilitate teleworking for cross-border workers by relaxing the so-called 24-day rule with a further 10-day extension. From 2022, cross-border workers will be allowed to exercise work activity for up to 34 days outside their usual country of activity while remaining taxable in that country. The amendment was signed on 31 August and is meant to provide greater flexibility, especially in the post-COVID-19 period. The two sides also reportedly discussed the...