Good news for frontier workers. Until the end of the year, Belgians will be able to continue to telework from Belgium while continuing to be taxed in the Grand Duchy of Luxembourg. Normally, the maximum number of working days from home is 24 per year, but since the COVID crisis, agreements had been made between the two countries. So here they are extended.
” Luxembourg and Belgium have agreed to extend the exceptional provision not to take into account teleworking days linked to the COVID-19 crisis for the determination of the social security legislation applicable to frontier workers until December 31, 2021 “, explains the Luxembourg Ministry of Social Security, in a press release.” This agreement is important in order to avoid a change of affiliation if the threshold of 25% provided for in European legislation is exceeded for the workers concerned. Concretely, this means that a Belgian frontier worker who performs his work from his home due to the COVID-19 crisis, continues to be affiliated to the Luxembourg social security system. “
The agreement with Belgium will enter into force on July 1.