ExpatBriefing: COVID-19: Luxembourg And Belgium Clarify Tax For Frontier Workers

By Hans Esser, for Expatbriefing.com 28 May, 2020

On May 19, 2020, Luxembourg and Belgium signed an agreement to clarify the tax position of frontier workers affected by the COVID-19 virus.

Under the agreement, 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 across the frontier, will be considered to have been exercised in that other state.

The agreement is applicable for the period from March 11 to June 30, 2020. The agreement will then be extended on a monthly basis if both countries agree.

Tags: Expatriates | Tax | Double Tax Agreement (DTA) | Belgium | Luxembourg | Individual Income Tax | Expats |

 



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