As we have noted previously, many countries have
introduced creative new approaches to address the economic
realities of the COVID-19 pandemic. Because employees
continue to work from home and employers reconsider whether
employees must return to the workplace at all, jurisdictions have
implemented – and now are extending – measures to
accommodate the needs and interests of both employers and employees
in this ever-changing and evolving employment environment.
As we have highlighted, Luxembourg is an example of a
country that has sought to develop solutions with its neighboring
nations to ease the economic burden of the COVID-19 pandemic on
workers. Because working from home in a neighboring country
can affect workers' social security standing, Luxembourg
entered into amicable agreements with Belgium, France and Germany
regarding social security affiliation for cross-border workers who
are teleworking. Under the relevant agreements, days that
workers telework due
