The amending protocol to the 1970 tax treaty between Belgium and Luxembourg entered into force on 10 February 2023 according to a notice published in the Luxembourg Official Gazette on 1 March. The protocol, signed 31 August 2021, is the fourth to amend the treaty. The amendments are meant to promote and facilitate teleworking for cross-border workers by relaxing the so-called 24-day rule with a further 10-day extension. The protocol applies retroactively from 1 January 2022, providing that …