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 have 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.

This agreement is applicable for the period from March 11, 2020 to June 30, 2020. From July 1, 2020, the application of the agreement will be extended until the end of each month if the two competent authorities agree so in written at least a week before the start of the month.

Information received from the direct tax Authorities.