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France and Luxembourg Extend Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic

08 September 2021

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Treaty Development

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Luxembourg-France

Luxembourg's Ministry of Social Security has announced the extension of the agreement with France concerning the treatment of cross-border (frontier) workers during the COVID-19 pandemic until 15 November 2021, which corresponds to the date of exit from the state of health emergency in France. Previously extended to 30 September 2021. The agreement essentially 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.