- 17 Dec 2021
- Dorothée David
According to a press release published on 16 December 2021 by the Ministry for Social Security, Luxembourg has agreed with Germany, Belgium and France to extend until 30 June 2022 the amicable agreement stipulating that days spent working remotely in connection with the Covid-19 pandemic should not be taken into account when determining which social security legislation applies to cross-border workers, agreement which was due to come to an end on 31 December 2021.
Until 30 June 2022, the days cross-border workers spend working from home due to the measures introduced to combat the Covid-19 pandemic will continue not to be taken into account when calculating the threshold of 25% which determines the applicable social security legislation, to avoid a change of affiliation solely due to working remotely in connection with Covid-19.
As a reminder, with regard to tax, the agreements applicable to German, Belgian and French frontier cross-border workers relating to days spent working remotely in connection with the Covid-19 pandemic have also been extended until 31 March 2022, and then, if not terminated, until 30 June 2022 (see our previous Newsflashes).