Luxembourg has agreed to extend the social security agreement with France until 31 December 2021. As a reminder, the social security and tax agreements with the border countries have been extended as follows:
|Social security||31 December 2021||31 December 2021||31 December 2021|
|Tax||31 December 2021||31 December 2021||31 December 2021|
Thus, the days of telework performed continue not to be taken into account until 31 December 2021 for:
- the calculation of the tolerance threshold for tax matters (i.e.: 24 days for Belgian cross-border workers, 19 days for German cross-border workers and 29 days for French cross-border workers);
- the determination of the social security legislation applicable in order to avoid a change of affiliation in the event the 25% threshold is reached or exceeded, in accordance with European provisions.