Even if in normal times Belgians working in Luxembourg cannot work from the home office for more than 24 days a year without being taxed in their country of residence, this limit has been frozen since May 2020 in light of the covid-19 crisis. This exception has been extended until 31 December 2020.

Finance minister Pierre Gramegna (DP) is pleased: “The agreement on the teleworking of border workers with our Belgian neighbors has been very important in the fight against the spread of covid-19. In recent months, it has guaranteed the flexibility necessary for Luxembourg employers and the 50,000 Belgian cross-border workers. I am therefore delighted to be able to announce that the negotiations with our Belgian partners have borne fruit and that [the] agreement will remain in force until 31 December 2020.”

For the French, who are normally only entitled to 29 days, the agreement was extended last June until 31 August.

For German cross-border commuters, with the entitlement limited to 19 days, the tax agreement is automatically extended for one month if neither of the contracting states renounces the agreement at least one week before the end of the deadline.

It remains to be seen whether the agreements in terms of social security will also be extended. Beyond 25% of the time spent at home, cross-border workers must register for social security in their country of residence. These quotas were also frozen during the covid-19 crisis.

This article originally appeared in French on Paperjam.lu and has been translated and edited for Delano.