Telework continues to be an effective tool in mitigating the
spread of the Covid-19 virus. Luxembourg and its neighbouring
countries have agreed to extend bilateral special agreements
concerning telework of cross-border worker in order to avoid any
implications on the applicable tax and social security regime.
Special tax arrangements are extended until 31 March 2022 as
follows:
1. Luxembourg and Germany have decided that the amicable
agreement governing the tax implications of telework, currently
applicable until 31 December 2021, will be extended until 31 March
2022. Consequently, 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.
