This document (also available in 🇫🇷 and 🇩🇪) summarises the different tax rules applicable to cross-border employees working from home, including in the context of the Covid-19 health crisis. It aims to guide employers in applying these rules and to help them in better understanding the possible obligations that might arise for them.
This document was drawn up by UEL with the support of the Chambre de Commerce and in collaboration with the ABBL, the ACA, the Chambre de Commerce, the Chambre des Métiers, the clc, the Fédération des Artisans, the FEDIL and the Horesca.
The information contained in this document is of a general nature only and is not intended to address the particular situation of a specific person or company. This information cannot, and must not, be used as a basis for decisions without having first sought professional advice and without having carried out a detailed analysis of each situation.