Administration générale Expertise et Support Stratégiques. - Service Réglementation. - Accord amiable entre les autorités compétentes du Luxembourg et de la Belgique prorogeant l'Accord amiable du 19 mai 2020 concernant la situation des travailleurs transfrontaliers dans le contexte de la lutte contre la propagation du COVID-19, tel que prorogé par les accords des 19 juin 2020, 24 août 2020, 7 décembre 2020 et 12 mars 2021, de 11 juin 2021
Article M.
Administration générale Expertise et Support Stratégiques. - Service Réglementation. - Accord amiable entre les autorités compétentes du Luxembourg et de la Belgique prorogeant l'Accord amiable du 19 mai 2020 concernant la situation des travailleurs transfrontaliers dans le contexte de la lutte contre la propagation du COVID-19, tel que prorogé par les accords des 19 juin 2020, 24 août 2020, 7 décembre 2020 et 12 mars 2021
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Introduction
Le 19 mai 2020, le Luxembourg et la Belgique ont conclu un Accord amiable sur la base de l'article 25, paragraphe 3 de la Convention entre le Royaume de Belgique et le Grand-Duché de Luxembourg en vue d'éviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur le revenu et sur la fortune, et le Protocole final y relatif, signés le 19.09.1970, tels que modifiés par les Avenants du 11.12.2002 et du 16.07.2009, ("l'Accord").
Cet Accord a été publié au Moniteur belge du 29 mai 2020, édition 1, page p. 38448.
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Prorogation
L'Accord prévoit qu'il peut être prorogé à partir du 1er juillet 2020 jusqu'à la fin de chaque mois si les deux autorités compétentes en conviennent par écrit au moins une semaine avant le début du mois.
L'Accord prévoit qu'il peut être résilié unilatéralement par chacune des autorités compétentes par une notification à l'autre autorité compétente. Cette notification doit se faire au moins une semaine avant le début du mois civil concerné. Dans ce cas, l'Accord cesse d'être applicable au 1er jour du mois civil concerné.
Le 19 juin 2020, les autorités compétentes du Luxembourg et de la Belgique ont conclu un premier accord prorogeant l'Accord jusqu'au 31...
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