Tax Treaty concluded between Belgium and Luxembourg – The 24-day limit officially becomes the 34-day limit
In line with the OECD Model Convention, the treaty for the avoidance of double taxation concluded between Belgium and Luxembourg applies the ‘Work State’ principle. This means that a resident of a country working in another country is taxable in the country where the activity is performed. The Work State principle implies that a Belgian
Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule
In our newsflash of 20 June 2019, we referred to the negotiations regarding the double tax treaty concluded between Belgium and Luxembourg, with respect to the taxation of individuals working in a cross-border context and more specifically on the possible relaxation of the existing tolerance of 24 days. On 31 August 2021, the Belgian Prime Minister, Alexander De Croo
Gentlemen’s agreement Belgium-Luxembourg: a new chapter for cross-border workers
On 16 May 2019 the Luxembourg Prime Minister Xavier Bettel and the Belgian Prime Minister Charles Michel have agreed to reopen negotiations regarding the double tax treaty concluded between Belgium and Luxembourg, with respect to the taxation of individuals working in a cross-border context. Belgian-Luxembourg double tax treaty In principle, employees who are tax resident
