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Luxembourg Announces Extension of Agreements with Belgium, France, and Germany on Treatment of Cross-Border Workers During COVID-19 Pandemic

24 March 2022

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Treaty Development

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Luxembourg-Belgium-France-Germany

Luxembourg's Ministry of Finance has issued a release announcing the extension of the agreement with Germany concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic until 30 June 2022. After this date, the agreement will be terminated by decision of the competent authorities. The release further notes that similar agreements with Belgium and France are also valid until 30 June 2022. The agreements essentially provide that in cases where a cross-border worker is required to work from home due to COVID-19 (teleworking), the days spent teleworking from home will be treated as working days in the Contracting State...