As a result of the latest COVID-19 developments, governments and the EU have extended special measures for cross-border workers.
The temporary agreements with Belgium and Germany have been extended to 31 March 2022. Based on these agreements, a resident of a country, who normally works in the other country, but has to work from home as a result of COVID-19 measures, may for tax purposes classify these home working days as days worked in the country where he would have worked under normal circumstances.
For social security purposes, it has been agreed in a European context that working from home, as a result of COVID-19 measures, will not lead to a change of the Member State where an individual is covered for social security. The term of this measure has been extended until 30 June 2022.