On 17 May 2022, Luxembourg's Chamber of Deputies approved the law for the ratification of the pending protocol to the 1970 tax treaty with Belgium. The protocol, signed 31 August 2021, is meant to promote and facilitate teleworking for cross-border workers by relaxing the so-called 24-day rule with a further 10-day extension. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January 2022, providing that 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.