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French Agreements with Belgium, Germany, Luxembourg, and Switzerland Extended on Taxation of Cross-Border Workers During COVID-19 Pandemic

02 September 2020

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Treaty Development

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France-Belgium-Germany-Luxembourg-Switzerland

The French Ministry of Economy and Finance has announced the extension of France's agreements with Belgium, Germany, Luxembourg, and Switzerland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreements are extended until 31 December 2020 and 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.