Amending Protocol to Tax Treaty between Belgium and Luxembourg has Entered into Force

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 …