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It's been more than two months since the start of the health crisis and thousands of cross-border workers still have the possibility to work from home ("télétravail"). But until when?
Luxembourg's government is preparing to lift the state of emergency and allow a gradual return to normality. This return to normal may seem slightly more difficult for countless cross-border workers whose home countries are still more severely affected by the pandemic and not ready to ease the restrictions to the same extent as Luxembourg.
Luxembourg signed agreements with Belgium, France, and Germany in March and early April that suspended the limit on days that cross-border workers were able to work from home before the pandemic. The agreements state that cross-border workers can work from home as long as necessary without having to pay taxes in their home country. It remains unclear if this is only a temporary measure.
Luxembourg's government published the agreement signed with Belgium on 19 May. The two countries set 30 June as an end date to the agreement but maintained the possibility to extend this deadline each month if "the two competent authorities agree [to the extension] in writing at least one week before the beginning of the month". The agreement, however, can be terminated "unilaterally." In other words, either Luxembourg or Belgium can end the agreement without consulting the other government in advance.
The agreement with Germany and France remains valid "until further notice." Our colleagues at RTL 5Minutes contacted the French authorities for additional information but no official comment has been made yet. On 18 May, France's Prime Minister Edouard Philippe explained that teleworking remains the preferred option during the second phase of the country's gradual lockdown exit plan. The second phase started in France on 2 June.
RTL 5minutes also contacted Luxembourg's Ministry of Finance. The latter explained that the agreement still stands from Luxembourg's perspective. The ministry added that the government or the Inland Revenue Office will inform workers of any potential changes concerning the taxation of telework carried out outside of Luxembourg in due course. The bottom line is that teleworking remains possible for cross-border workers "until further notice."