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Mensuel de juillet 2021 - Ressources humaines

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Beyond COVID-19: Luxembourg employers and employees ready themselves for the future of work
By Pierre-Jean ESTAGERIE, Partner, Frédéric SCHOLTUS, Director and Maxence De LORGERIL, Junior, Deloitte Luxembourg   Cross-border relations between Luxembourg and its neighboring countries are still bearing the brunt of the COVID-19 crisis, with many Luxembourg non-resident employees being forced to work from their homes in Belgium, Germany or France since March 2020. International tax and business communities, governments, and the EU social security authorities quickly categorized the crisis as a “cas de force majeure” and decided to temporarily freeze the thresholds that would normally trigger a change of affiliation.   During this exceptional situation, to mitigate the risk of these employees being taxed in their home state and/or...
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