Luxembourg and France have agreed to extend the amicable agreement 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.

According to this agreement, the working days during which work was carried out at home because of the measures taken to combat the COVID-29 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.