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Image header Agence Europe
Europe Daily Bulletin No. 12549
EU RESPONSE TO COVID-19 / Taxation

Agreements on frontier workers concluded by France with four neighbouring countries extended until end of December

31/08/2020 (Agence Europe)The agreements concerning frontier and cross-border workers, which France concluded with Germany, Belgium, Luxembourg and Switzerland last March (see EUROPE 12450/9) in the context of the Covid-19 pandemic, will continue to apply until 31 December 2020, the French Ministry of Economy and Finance announced on Monday 31 August. As a reminder, the agreements concluded by France with Germany, Belgium and Switzerland provide that days worked at home due to the health measures linked to the pandemic may, as an option, be considered as days worked in the State where the workers usually carry out their activity and, therefore, remain taxable there. The new agreement concluded with Luxembourg extends until 31 December the period during which teleworking days are not taken into account in the calculation of the 29 authorised teleworking days of French cross-border commuters for their Luxembourg employer without the related remuneration being taxed in France. (MF)

Contents

EU RESPONSE TO COVID-19
SECTORAL POLICIES
SOCIAL AFFAIRS
INSTITUTIONAL
EXTERNAL ACTION
NEWS BRIEFS