Belgium and Luxembourg Relax Tax Rules for Cross- Border Workers

The finance ministers of Belgium and Luxembourg on March 16 signed a mutual agreement introducing, with effect from 2015, a tolerance threshold of 24 days for the taxation of cross-border workers. In other words, if the cross-border worker does not spend 25 days or more outside the state where he usually works, that state will still be able tax his remuneration.

Belgium, Luxembourg Relax Tax Rules for Cross-Border Workers, Tax Notes International, 23 March 2015, 1040
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