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Mensuel de mai 2021 - Empoi / RH

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Employers and remote working organization in a post-COVID-19 world: The frightening spectrum of foreign taxable presence
By Amar HAMOUCHE, Tax Director and François BRUSSIEUX, Tax Specialist at Baker McKenzie   «Life is wide, limitless. There is no border, no frontier.» — Bruce Lee   Further to the unprecedented COVID-19 crisis, the working environment has been deeply affected and moved toward new working organization trends. As the movement restrictions turned into temporary standards in Luxembourg, for many cross-border employees home working has become the new organization of work. In order to swiftly adapt the existing legal framework to this unexpected situation, the convention on the legal framework for teleworking of 2 February 2021(1) (Convention) recently entered into effect.   The taxation of cross-border employees working from their country...
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