Several bilateral accords have recently been signed between the Luxembourg authorities and those of the bordering countries (France, Belgium and Germany) concerning cross-border worker teleworking in the Grand Duchy. These accords temporarily allow cross-border worker teleworking without impacting their tax or social security regime. Below is a brief summary of the situation:

German cross-border workers (last updated on 29 June 2021). Source

  • Social Security: Confirmation of the extension of the accord 31 December
  • Tax: The tax treaty is automatically extended each month

 

Belgian cross-border workers (last updated on 11 June 2021). Source

  • Social Security: extension of the bilateral accord through 31 December 2021
  • Tax: extension of the bilateral accord through 30 September 2021

 

French cross-border workers (last updated on 15 June 2021). Source

  • Social Security: extension of the bilateral accord through 30 September 2021
  • Tax: extension of the bilateral accord through 30 September 2021

 

Thus, teleworking days related to the COVID-19 crisis continue not to be taken into account to determine the social security legislation applicable to the workers concerned.

As a reminder, these are the fiscal tolerance thresholds applicable outside of the COVID-19 crisis:

  • German cross-border workers 19 days;
  • Belgian cross-border workers 24 days; and
  • French cross-border workers 29 days.