The amicable bilateral tax agreement concerning the telework of cross-border workers in the context of the fight against the spread of COVID-19 remains in force until 31 March 2021.

In accordance with this agreement, the working days during which work is carried out at home because of the measures taken to combat the COVID-19 pandemic are not taken into account in the calculation of the 29-day limit during which the cross-border worker's remuneration remains taxable in Luxembourg.

The French cross-border worker's remuneration for these working days during which work is carried out at home will therefore remain taxable in Luxembourg.