In a press release dated 6 July 2023Luxembourg’s Ministry of Finance has announced that Luxembourg and Germany have agreed a protocol amending the Convention designed to avoid double taxation and prevent tax fraud in relation to income tax and wealth tax.

Among other things, this change will raise the threshold for German cross-border workers working from home from 19 days to 34 days per calendar year. These means that cross-border workers residing in Germany and working in Luxembourg will be able to work outside of Luxembourg for 34 days without being liable for tax in Germany.

It is specified that a “ comparable regulation must be created for employees in the public sector ”.

These provisions are due to apply from 2024.