- 08 Dez 2021
- Dorothée David
According to a newsletter published by Luxembourg’s Inland Revenue department (Administration des Contributions Directes) on 7 December 2021, Luxembourg and Germany have decided that the amicable agreement on dealing with tax for cross-border workers working remotely within the context of the Covid-19 pandemic (see our Newsflash of 7 September 2021), currently applicable until 31 December 2021, will be extended until 31 March 2022.
Until that date, the days spent working remotely in accordance with the agreement will continue not to be taken into account when calculating the tolerance threshold of 19 days applicable to taxation.
At the moment, the agreements entered into with France and Belgium on managing tax for cross-border workers within the context of the Covid-19 pandemic will continue to apply until 31 December 2021.