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Luxembourg's Governing Council Approves Pending Protocol to Tax Treaty with Belgium — Orbitax Tax News & Alerts

Luxembourg's Governing Council approved the draft law for the ratification of the pending protocol to the 1970 tax treaty with Belgium during their meeting held 3 on December 2021. |P The protocol, signed 31 August 2021, is meant to promote and facilitate teleworking for cross-border workers by relaxing the so-called 24-day rule with a further 10-day extension. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January 2022, providing that cross-border workers will be allowed to exercise work activity for up to 34 days outside their usual country of activity while remaining taxable in that country.