The Belgian, German, and French authorities have decided that the periods of teleworking performed on their territories by their border residents because of COVID will not be taken into account for determining the applicable legislation regarding social security.
This measure remains applicable until:
- 30 September 2021 for French residents.
- 31 December 2021 for Belgian and German residents.
Taxation
For Belgian and French tax residents: the presence of a worker at home, particularly for teleworking, will not be taken into account. This measure is applicable until 30 September 2021.
For German tax residents: the number of days spent teleworking at home for these border workers will not apply to the threshold of 19 days. From January 2021, this agreement is automatically extended from month to month until it is terminated by one of the two countries.
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