Belgian cross-border workers are normally allowed to work 24 days from home or risk being taxed in Belgium as well as Luxembourg.

This cap was lifted with the start of lockdown in March 2020 and has yet to be reinstated. Belgium and Luxembourg on Friday agreed to extend the exemption until the end of September 2021.

Around 48,000 people commute to work from Belgium to Luxembourg.

Also on Friday, the two countries agreed that cross-border workers would remain affiliated with Luxembourg’s social security system, even if they spend more than 25% of their time working outside the grand duchy.

Under EU rules, employees must spend a certain amount of working time in the country where their workplace is located. This rule has been lifted by mutual agreement until the end of the year.

Talks with German and French authorities are ongoing.