Covid-19: measures on telework for cross-border workers 2022

Luxembourg entered into an agreement with France and Belgium, on 1 and 20 October 2022, respectively, to permanently increase to 34 the total number of days of teleworking allowed to Belgian and French cross-border workers without being subject to their resident country’s income tax. Those agreements will each be part of amendments to the Luxembourg-Belgium and Luxembourg-France double tax treaties and will replace amicable agreements concluded before.

The Luxembourg-Belgium amendment will have retroactive effect from 1 January 2022 whereas the amendment to the Luxembourg-France double tax treaty will only become effective as of 1 January 2023.

Luxembourg and Germany have not yet entered into a similar agreement; the maximum number of teleworking days therefore remains at 19 days per year.