Business Citizens

Exceptional measures regarding teleworking for cross-border workers

As a result of the public health situation related to the COVID-19 crisis, many cross-border workers will have to increasingly work from home in the coming days and weeks.

Between Luxembourg and Belgium

The final protocol of the Belgian-Luxembourg Convention provides for a rule of tolerance allowing a cross-border worker to carry out their activity for a maximum of 24 days outside the country in which they usually work and remaining taxable in that country. 

The Belgian and Luxembourg authorities have agreed that the current coronavirus situation constitutes a case of force majeure, for which no work days are to be counted under the 24-day rule.

It has therefore been decided that as of Saturday, 14 March 2020, the presence of a worker at home, in particular to carry out telework, will not be taken into account in the calculation of the 24-day period

This measure is applicable until further notice.

Between Luxembourg and France

Since the entry into force of the new Franco-Luxembourg tax treaty, signed in 2018, French cross-border commuters can telework from France for up to 29 days for their Luxembourg employer without the related remuneration being taxed in France.

The French and Luxembourg authorities have agreed that the current coronavirus situation constitutes a case of force majeure

It has therefore been decided that as of Saturday, 14 March 2020, the presence of a worker at home, in particular to carry out telework, will not be taken into account in the calculation of the 29-day period. This measure is applicable until further notice.

The specific provisions of these decisions, which take effect from 14 mars 2020, will be communicated at a later date.

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