Summary Of Recent Employment And Social Law Developments

In the past month, there have been several employment and social law developments, chief among them:

I. Belgian Cross-Border Workers and Taxation: Increase of the Tolerance Threshold from 24 to 34 Days

Luxembourg and Belgium have agreed on a permanent arrangement in tax matters allowing cross-border workers to work for a period of 34 days outside the State of usual activity, while remaining taxable in that State (currently: 24 days). All occasions where the individual worked in the country of residence or third-party country, will be taken into account when calculating the 29 days (including, in particular, days of telework). This agreement is valid beyond the context of the Covid-19 pandemic and will apply from 2022. Concerning the prolongation of the tax agreement reached in the context of the pandemic, discussions are currently underway. Click here to read the Government Press Release of 31 August 2021.