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Luxembourg Agreements with Belgium and France Extended on Taxation of Cross-Border Workers During COVID-19 Pandemic

27 August 2020

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Treaty Development

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Luxembourg-Belgium-France-Germany

Luxembourg's Ministry of Finance has announced the extension of its agreements with Belgium and France 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. The Ministry also noted that a similar agreement with Germany is automatically extended every month until either of the...