On December 14, 2021 the OECD/G20 the Luxembourg tax authorities issued a news letter announcing that the Belgian and Luxembourg competent authorities have agreed to extend the amicable agreement signed on May 19, 2020 by the competent authorities of Luxembourg and Belgium under article 25 § 3 of the Convention concluded between Luxembourg and Belgium and specifying the treatment of frontier workers for tax purposes in the context of the COVID-19 crisis. According to the news letter issued, the application of the agreement will be extended by tacit agreement until June 30, 2022, unless terminated at least two weeks before March 31, 2022.
On December 9, 2021, the competent authorities of Luxembourg and Belgium signed an amicable agreement extending for a seventh time the amicable agreement of May 19, 2020 taking into account the situation related to COVID-19 until March 31, 2022.
The application of the agreement will be extended by tacit agreement for a period of 3 months, i.e. until June 30, 2022, unless terminated by written notification by a competent authority at least 2 weeks before March 31, 2022.
Click here to be forwarded to the news letter as available on the website in the French language on the website of the Luxembourg tax authorities/
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