Extension of remote working agreements with France, Belgium and Germany

25 Mar 2022


In a press release dated 23 March 2022, the government announced the extension of the so-called “Remote working” agreements with France, Belgium and Germany.

As far as tax is concerned, the remote working agreements with France and Belgium have been extended until 30 June 2022. The agreement with Germany is also valid until 30 June 2022 and will not be renewed following the termination of this agreement by the competent authorities of Luxembourg and Germany.

These agreements stipulate that days spent working remotely from the worker’s main residence, due to measures designed to combat the pandemic, may be considered as days spent working in the State in which the work is usually carried out.

As far as social security is concerned, the agreements with France, Belgium and Germany are applicable until the end of June 2022.

These agreements remove the need to change affiliation if the 25% threshold stipulated by European legislation is exceeded.