Good news for Luxembourg employers and their cross-border employees: 25% threshold set by European social security regulation will not apply until 31 December 2020 with respect to Germany, Belgium and France.

⇒ The cross-border employees concerned will remain registered with their regular social security regime, that where they exercise their professional activity.

For further information, please consult the following websites:


By Héloïse CUCHE, Avocat.