- 02 Sep 2021
- Dorothée David
In a joint statement released on 31 August 2021 the Belgian and Luxembourg governments announced that from 2022, and beyond any circumstances relating to the Covid-19 pandemic, a cross-border worker will be able to work for a period of 34 days outside the State of their usual activity, while remaining taxable in that State, i.e. 10 days more than is currently permitted.
At the moment, and in accordance with the amicable agreement entered into by Belgium and Luxembourg within the context of the Covid-19 pandemic, the days spent working from home are not taken into account when calculating the 24-day threshold currently applicable, which will continue to be the case until 30 September 2021 (see our Newsflash of 17 June 2021).
According to a press release published by the Ministry of Finance on 31 August 2021, the extension of this amicable agreement until the end of 2021 is under discussion.
When it comes to social security affiliation, the amicable agreement between Belgium and Luxembourg, according to which days spent working remotely connected with the Covid-19 crisis are not taken into account when it comes to determining the applicable social security legislation for cross-border, is applicable until 31 December 2021.