On June 19, 2020, the Grand Duchy of Luxembourg and Belgium decided to extend the agreement signed on May 19, 2020 for the avoidance of double taxation on days worked from home until August 31, 2020.

As a reminder, in order to avoid double taxation on working days worked from home on behalf of an employer located in the other State because of COVID-19, the Grand Duchy of Luxembourg and Belgium had signed an agreement on May 19, 2020.

These working days will be deemed to have been performed in the State in which the cross-border worker would have exercised the job without the measures to fight the COVID-19 pandemic. The initial period was due to end on June 30, 2020.

(initial article)

Information received from the direct tax Authorities.