In light of the coronavirus pandemic and the resulting increased number of people switching to teleworking, the Luxembourgish and Belgian authorities have agreed to waive the cap on the number of days cross-border workers may work remotely.
The agreement, which came into effect on Saturday, allows Luxembourg cross-border workers living in Belgium to work more than the usual maximum of 24 days from home. Normally, these workers could work no more than 24 days outside the country in which they are employed (in this case Luxembourg) while remaining taxable in this state.
However, the Belgian and Luxembourgish authorities have agreed that the current situation linked to coronavirus constitutes a case of force majeure and thus teleworking will not be counted as part of the 24-day period. This measure is applicable until further notice.
