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Luxembourg, Belgium Extend COVID-19 Cross-Border Worker Tax Deal

by Ulrika Lomas, Tax-News.com, Brussels

31 August 2020


Luxembourg and Belgium will extend the duration of an agreement that clarifies the tax rules for cross-border workers affected by COVID-19 restrictions.

The agreement concerns cross-border workers working from home due to the restrictions on movement imposed to contain the spread of COVID-19. The agreement was signed on May 19, 2020, and was originally due to lapse on June 30, 2020. It was then extended to cover the period to August 31, 2020.

On August 24, 2020, Luxembourg and Belgium agreed to extend the agreement to December 31, 2020.

The agreement means that, for the purposes of Article 15, paragraph 1, of the Belgium-Luxembourg double tax treaty, remunerated days spent working from home as a direct result of the health crisis, which would otherwise have been spent at a place of work in the other jurisdiction, will be considered to have been exercised in that other state.

TAGS: tax | double tax agreement (DTA) | Belgium | employees | Luxembourg | agreements | individual income tax

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