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Germany and Luxembourg Extend Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic

|Treaty Development|Germany-Luxembourg
Germany-Luxembourg

Germany and Luxembourg have extended through July 2020 their agreement for the taxation of cross-border workers during the COVID-19 pandemic. The agreement was signed on 3 April 2020 but applied retroactively from 11 March 2020 and essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-1…

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