Due to COVID-19, the existing agreements on the tax regime of employees working at home, instead of in the country where they should normally work, was further extend until 31 March 2022.
The measure aims to prevent that the employment income of cross-border employees working from home becomes fully taxable in their State of residence.
European regulation on the 25% limit of telework in the country of residence for cross-border workers was suspended by agreements among neighbouring European countries