Coronavirus : extension of the measures applicable to the teleworking of French border workers as regards social security, and of German border workers as regards taxation

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Date:
07 Sep 2021

Newsflash

By:
Dorothée David

Coronavirus:

  • Agreement between Luxembourg and German about dealing with tax for cross-border workers extended until 31 December 2021

According to a press release published by the Government on 6 September 2021, Luxembourg and Germany have decided that the amicable agreement on managing remote working within the context of the Covid-19 pandemic (see our Newsflash of 17 June 2021) will continue to apply until 31 December 2021.

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.

  • Agreement between Luxembourg and France on social security affiliation for cross-border workers extended until 15 November 2021

In a press release published on 1 September 2021, the Government announced that Luxembourg and France have extended the amicable agreement (see our Newsflash of 17 June 2021) 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. The extension will be until 15 November 2021, the date on which the health emergency is officially due to end in France.