Last extension and termination of the exemption for German cross-border commuters as of 30.06.22

Extension of the consular agreement

The Consultation agreement on the relief of cross-border workers with regard to the measures to combat the COVID 19 pandemic between Germany and Belgium has now been extended for the last time until June 2022.

Likewise, the tax authorities of Germany and Luxembourg have agreed that the mutual agreement for cross-border commuters is to be terminated by mutual consent as of 30.06.22.

Repeal of the measures against Covid-19

This means that the measures taken in response to the COVID 19 pandemic are largely repealed in both countries. The application of the Memorandum of Understanding or the Consultation Agreement is therefore limited to the period from 11.03.20 to 30.06.22.


Do you need support in connection with expatriations? Feel free to contact us!

Related Posts


EU – Suspension of visa agreement with Russia

Since 12.09.2022 the EU has suspended the visa agreement with Russia for an indefinite period. Thus, Russian citizens no longer benefit from the facilitated visa issuance for travel to the Schengen area.
IAC International Assignment Consulting

Cross-border temporary agency work: ECJ concretises the criterion of usual activity

Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and...

Latest blogs on global assignments

USA: USCIS plans to increase fees
27. February 2023
Travel expenses and travel expense reimbursements for business and work-related trips abroad from 01.01.2023
31. January 2023
LAG Hamburg: Effectiveness of Hypotax Agreements between Employer and Employee
19. January 2023
On 1 January 2023 Croatia will join the Schengen area and the Eurozone
10. January 2023
France increases its minimum wage as of 01.01.2023
4. January 2023
Change of fuel flat rates in the UK for the year 2023
2. January 2023

Get the latest information on "International Personnel Management - assignments worldwide".