Germany, France and Belgium cross-border social security measures in response to the COVID-19 crisis

News

Germany, France and Belgium cross-border social security measures in response to the COVID-19 crisis extended to the end of 2020

18 August 2020

Luxembourg Tax Alert

Since March 2020, Luxembourg nonresident cross-border workers, confronted with new ways of working, have had no other choice but to work from their homes. From mid-March 2020, EU Member States shared the view that the increased use of teleworking due to the COVID-19 crisis would not be taken into account when determining the applicable social security legislation.

It is now clear that, for Germany, France and Belgium, the foreseeable expiry date of this measure has been extended to 31 December 2020, subject to change based on future COVID-19 measures. As such, cross-border employees will continue to be affiliated with the social security system of the Member State where they work (i.e. Luxembourg) until this year-end at least.

This is good news for Luxembourg-based employers and Luxembourg cross-border workers living in Germany, France or Belgium. And, these measures could lead to a broad EU-level agreement before the year is out.

We will keep you informed of any development where tax matters are concerned.

For more information, please view:

Germany: www.dvka.de/de/arbeitgeber_arbeitnehmer/coronainfo/coronaav/coronaav.html

France: www.ameli.fr/assure/actualites/covid-19-impact-sur-la-situation-des-travailleurs-frontaliers-expatries-detaches-pluriactifs

Belgium: https://campaigns.eranova.fgov.be/r-83746f1f14a901450968e35a82fd3b292ed3a705f298305d

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Contacts

Pierre-Jean Estagerie
Partner – Global Employer Services
Tel : +352 45145 4940
pjestagerie@deloitte.lu

Marleen Vandenput
Managing Director – Global Employer Services
Tel : +352 45145 4216
mavandenput@deloitte.lu

Frederic Scholtus
Director – Global Employer Services
Tel : +352 45145 3368
fscholtus@deloitte.lu

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