The Luxembourg Government has once again reached agreements on an “exceptional measure” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border commuters normally working in Luxembourg and now teleworking from their homes.
As a result, as of 14 March 2020, any days of presence of a cross-border worker at his home, in particular to carry out teleworking, are not to be taken into account for the calculation of the 24-day (Belgium) or 29-day (France) period. The measures applying to French and Belgian cross-border workers were applicable until 30 August 2020. Since then, five renewals of agreements have been signed with Belgium and France. The last ones, respectively signed on 21 and 15 September 2021, provide for an extension of these exceptional measures at least until 31 December 2021.
The measure applying to German cross-border workers is applicable as of 11 March 2020 and lasted until 30 April 2020, at which point an automatic monthly renewal took place, which was to continue unless Germany or Luxembourg terminate the agreement. On 6 September 2021, Luxembourg and Germany nonetheless agreed that their agreement will apply at least until 31 December 2021.
As a reminder, the agreements signed with Belgium, France and Germany to maintain the exceptional arrangement not to take into account teleworking days, linked to the COVID-19 pandemic, for the determination of the social security legislation applicable to cross-border workers, remain applicable until 31 December 2021 (publication dated 15 January 2021).
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