Administration générale Expertise et Support Stratégiques. - Service Règlementation. - 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, 12 mars 2021, 11 juin 2021 et 23 septembre 2021 Le 19 mai 2020, le Luxembourg et la Be, de 9 décembre 2021
Article M.
Administration générale Expertise et Support Stratégiques. - Service Règlementation. - 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, 12 mars 2021, 11 juin 2021 et 23 septembre 2021
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 septembre 1970, tels que modifiés par les Avenants du 11 décembre 2002 et du 16 juillet 2009, ("l'Accord ").
Cet Accord a été publié au Moniteur belge du 29 mai 2020, édition 1, page p. 38448.
Considérant que les 19 juin 2020, 24 août 2020, 7 décembre 2020, 12 mars 2021, 11 juin 2021 et 23 septembre 2021, l'application de l'Accord amiable du 19 mai 2020 a été successivement prorogée jusqu'au 31 décembre 2021 ;
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