Factsheet for measure
LU-2020-13/486
–
Updated
– measures in Luxembourg
Exceptional measures regarding teleworking for cross-border workers
Mesures exceptionnelles concernant le télétravail des travailleurs transfrontaliers
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.
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20 March 2022
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The telework agreement between Luxembourg and France, Germany and Belgium has been extended until 30 June 2022.
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12 January 2022
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The agreements between Luxembourg, France, Belgium and Germany concerning telework have been extended until the end of March 2022. Furthermore, if the agreement is not terminated by either party at least 2 weeks before 31 March 2022, it will be automatically extended until 30 June 2022
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15 September 2021
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Agreement between Luxembourg and France has been extended until 31 December 2021.
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29 June 2021
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Agreement between Luxembourg and Germany has been extended until 31 December 2021.
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15 June 2021
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Agreement between Luxembourg and France has been extended until 30 September 2021.
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11 June 2021
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Agreement between Luxembourg and Belgium has been extended until 31 December 2021.
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05 March 2021
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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.
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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
Actors and funding
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Actors
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Funding
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National government
Company / Companies
Social insurance
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement
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No involvement
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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Unknown
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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
