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Tolerance threshold applicable to taxation for French cross-border workers

10.05.23
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In a statement dated 3 May 2023, the government announced that the Chamber of Deputies has approved the Amendment signed on 7 November 2022 to the Convention between the Government of the Grand-Duchy of Luxembourg and the Government of the French Republic, which raises the tolerance threshold for taxation for French cross-border workers from 29 to 34 days.

This amendment modifies the tolerance threshold for taxation, thus allowing workers who live in France and work in Luxembourg to carry out their work (working remotely, business travel) for 34 days a year in their country of residence, whilst still being liable to pay tax in Luxembourg.

This new provision will apply retroactively as of 1st January 2023 and will come into force once France has ratified this Amendment. If you would like to stop receiving newsflashes from CASTEGNARO-Ius Laboris Luxembourg, you can unsubscribe by emailing contact@castegnaro.lu.

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