11 March 2020 – Luxembourg and Belgian authorities signed tax treatment agreement

Type of Intervention: Financial and Economic
Sectors Involved: Finance/Economy, Foreign Affairs
Level of Jurisdiction: National
Lead People/Agency: Belgian and Luxembourg Tax Authorities

Overview: Luxembourg and Belgian authorities signed an agreement on the tax treatment of cross-border workers from these 2 countries in the context of COVID-19. Under the agreement, days worked at home solely because of measures taken to combat COVID-19 by the Belgian or Luxembourg Governments may be considered as having been worked in the state in which the worker would have been employed if those measures had not been in place. The agreement does not apply to days where the cross-border worker would normally have been working from home or in a third country. This agreement is valid from 11 March 2020 to 30 June 2020.
Full details here: https://guichet.public.lu/en/actualites/2020/mai/21-accord-luxembourg-belgique-fiscalite.html

Type of Justification: No justification given