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

The Luxembourg Administration of Direct Tax has announced the signing of an agreement with France on 23 September 2021 that extends until 31 December 2021 the agreement between the two countries concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement 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 Stat…