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COVID-19 EU PolicyWatch

Database of national-level responses

Eurofound's COVID-19 EU PolicyWatch collates information on the responses of government and social partners to the crisis, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for case LU-2020-13/486 Updated – measures in Luxembourg

Exceptional measures regarding teleworking for cross-border workers

Mesures exceptionnelles concernant le télétravail des travailleurs transfrontaliers

Country Luxembourg , applies regionally
Time period Temporary, 27 March 2020 – 31 December 2021
Type Legislations or other statutory regulations
Category Protection of workers, adaptation of workplace
– Teleworking arrangements, remote working
Author Patrick Thill (LISER) and Eurofound
Case created 11 April 2020 (updated 21 July 2021)

Background information

Despite that Luxembourg is highly dependent on cross-border workers from the neighbouring countries France, Belgium and Germany and, while a large number of them continue to work in the health sector for example, a large number of them will also have to work from home. Fiscal arrangements limiting the days to conduct teleworking have always existed between Luxembourg and its neighbouring countries, but the COVID-19 period required more flexible teleworking arrangements and the governments of Luxembourg, of France, of Germany and of Belgium proceeded to adaptations on existing measures.

Content of measure

The following arrangements were made.

Arrangement between France and Luxembourg: They agreed that the current situation constitutes a case of force majeure. As of Saturday, 14 March 2020 onwards, the presence of a worker at home to conduct telework will not be taken into account in the calculation of the currently applied 29-day period. This measure is applicable until further notice. The measure has been renewed until the 31 of August 2020.

Arrangement between Belgium and Luxembourg: They agreed that the current situation constitutes a case of force majeure, for which no work days are to be counted under the currently applicable 24-day rule. As of Saturday, 14 March 2020, the presence of a worker at home to carry out telework, will not be taken into account in the calculation of the 24-day period. This measure is also applicable until further notice. The measure has been renewed until the 31 of August 2020.

Arrangement between Germany and Luxembourg: Teleworking from the main residence can be considered as working days in the country in which the activity is usually carried out. The days of teleworking of cross-border workers during the crisis are therefore not considered for the calculation of the 19-day limit. This time-limited arrangement applies from 11 March 2020 until further notice.

This measure has been extended for cross-border workers from the three countries until the 31 of August 2020.

Updates

The following updates to this measure have been made after it came into effect.

29 June 2021

Agreement between Luxembourg and Germany has been extended until 31 December 2021.

15 June 2021

Agreement between Luxembourg and France has been extended until 30 September 2021.

11 June 2021

Agreement between Luxembourg and Belgium has been extended until 31 December 2021.

05 March 2021

Luxembourg and Belgium have agreed to extend until 30 June 2021 the amicable agreement concerning the situation of cross-border workers in the context of the fight against the spread of COVID-19. New agreements should be concluded with France and Germany.

Use of measure

According to STATEC, in 2019, 200,221 cross-border workers worked in Luxembourg. However, no information is disclosed on how many of them are now working from home.

Target groups

Workers Businesses Citizens
Cross-border commuters
Does not apply to businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Company / Companies
Social insurance
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown

Involvement

No involvement of social partners has been identified.

Views and reactions

These arrangements were conducted between national governments in the context of existing measures regarding teleworking.

Sources

  • 16 March 2020: Government of Luxembourg (gouvernement.lu)
  • 14 December 2020: Prolongation de l'accord sur l'affiliation à la sécurité sociale des travailleurs frontaliers concernant le télétravail (gouvernement.lu)
  • 05 March 2021: Cross-border agreement (gouvernement.lu)
  • 29 June 2021: Prolongation de l'accord avec l'Allemagne sur l'affiliation à la sécurité sociale des travailleurs frontaliers en télétravail jusqu'au 31 décembre 2021 (gouvernement.lu)

Citation

Eurofound (2020), Exceptional measures regarding teleworking for cross-border workers, case LU-2020-13/486 (measures in Luxembourg), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch

Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.