Luxembourg and Belgium have agreed to extend the bilateral agreement of 19 May 2020 concerning the taxation of telework in the context of the fight against the spread of COVID-19. The agreement will remain in force until 30 September 2021.

In accordance with this agreement, the working days of cross-border workers during which work is carried at home because of the measures taken to combat the COVID-19 pandemic are not being considered as working days in the country of residence of the cross-border worker.