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Tolerance threshold applicable to taxation for French cross-border workers

written by
Your partner in labour & employment law in Luxembourg
12.10.22
1

In a press release dated 1st october 2022, the Ministry of Finance announced that Luxembourg’s finance minister and France’s minister for the economy, finance and industrial and digital sovereignty « have agreed on the terms for increasing the tolerance threshold applicable to taxation from 29 to 34 days in view of the forthcoming signature of an amendment to the Tax Treaty ”.

Cross-border workers residing in France and working in Luxembourg will thus be able to work outside of Luxembourg for 34 days without being liable for tax in France.

This new threshold will apply as of 1 January 2023.st janvier 2023.

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