Belgium and Luxembourg as well as France and Luxembourg have extended the 2 agreements on telework for border workers:
From a fiscal point of view:
- Belgium and Luxembourg have decided to immunize until September 30, 2021, the number of 24 days which is the quota not to be exceeded in order not to be taxed in Belgium. The Belgian employee can continue to telework without risking to be taxed in his country of residence, whatever the number of days in home office.
- The same applies to France and Luxembourg, with a quota of 29 days.
From a social security point of view:
- Belgium and Luxembourg have decided until December 31, 2021, not to take into account "the days of telework related to the Covid-19 crisis for the determination of the social security legislation applicable to border workers". The European legislation provides that if an employee preserves more than 25% of his working time outside the country of his employment contract, he changes his social security assignment and returns to the one of his country of residence.
- France and Luxembourg have signed an agreement not to take into account telework days valid until September 30, 2021.
For Germany, the bilateral agreements are renewed month by month. The quota of days from a fiscal point of view is 19 days.
eSST offers you a summary table:
