international employment law firm alliance L&E Global

Luxembourg: Telework of German Cross-Border Workers – Extension of Tax Agreement due to COVID-19

Luxembourg has agreed to extend the tax agreement with Germany until 31 March 2022. Thus, the days of telework performed continue not to be taken into account for the calculation of the tolerance threshold for tax matters (19 days).


Press release of the German Ministry of Finance (“Bundesministerium der Finanzen”) of 6 December 2021: addition to the mutual agreement between the Federal Republic of Germany and the Grand Duchy of Luxembourg of 7 October 2020 on the taxation of cross-border workers.