Telework exceptions for German cross-border workers to end on 30 June 2022

This decision will put an end to the uncomplicated access to telework, or working from home, for cross-border workers, which was introduced in the context of the Covid-19 pandemic. The agreement was extended one last time from March until 30 June 2022, at which point it will end according to a decision by the competent authorities.
 
The agreement was introduced during the pandemic to ensure that employees could benefit from telework without needing to worry about tax disadvantages.
 
From 1 July 2022, the so-called de minimis rule will once again apply, which stipulates among other things that a cross-border worker may make use of 19 days of telework without needing to declare them fiscally in his country of residence. It should be noted, however, that for 2022, telework days between 1 January and 30 June that were not necessary because of the pandemic will be included in the final count. This means that if a cross-border worker from Germany has already made use of 19 days of telework during the first six months of the year, and those days were not required because of pandemic-related circumstances, they do not have any more days left for the second half of the year that do not need to be taxed in Germany.
 
On the same date, i.e. 30 June 2022, the agreement on social security affiliation will also come to an end. From that point forward, a cross-border worker from Germany will automatically fall under the German social security scheme if they spend more than 25% of their work time abroad, i.e. not in Luxembourg.