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Agreement between France and Luxembourg on the Treatment of Cross-Border Workers During COVID-19 Pandemic Will Not be Extended — Orbitax Tax News & Alerts

The French Ministry of Economy and Finance has announced that the agreement with Luxembourg concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic will not be extended beyond 30 June 2022. The agreement essentially provided that in cases where a cross-border worker is required to work from home due to COVID-19 (teleworking), the days spent teleworking from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19.