Enlighten your future New in the labor law as of January 1, 2024
New in the labor law as of January 1, 2024
Meal vouchers :
A grand-ducal regulation of September 25, 2023 confirms that meal vouchers increase to 15 euros from January 1, 2024. This increase in the value of the meal voucher is not obligatory for the employer.
The employee's contribution remains unchanged at 2.80 euros, while the maximum exemption value increases to 12.20 euros.
Another grand-ducal regulation of September 25, 2023 provides that the use of meal vouchers is limited to 5 per day.
This same grand-ducal regulation provides for the obligation of meal vouchers in electronic format from January 1, 2024. The issuance of meal vouchers in paper format is no longer authorized.
Fixed allowances for living expenses :
A regulation of the Government in Council Regulation of December 18, 2023 sets forward the allowances for travel and accommodation costs as well as the moving allowances for civil servants and State employees from January 1, 2024:
- The day allowance is set at 14 euros
- Night allowance is set at 56 euros
This regulation applies to the public service, but in practice these rules can also be applied by employers in the private sector for their employees.
Sports leave :
The law of July 21, 2023 expands the number of potential beneficiaries of sports leave.
Now the concerned are:
1. athletes likely to represent the Grand Duchy of Luxembourg with a view to preparing and participating in official international competitions who are a part of one of the teams of the Luxembourg Olympic and Sports Committee (L.O.S.C.) or the Luxembourg Paralympic Committee (L.P.C.) or having an Olympic project, an Olympic qualification project, a perspective project, an elite project or a Paralympic project with the L.O.S.C. or the L.P.C., hereinafter called “specific project”, or forming a part of an individual national selection or senior teams of an approved sports federation governing a competitive sport;
2. athletes licensed by a club affiliated to an approved sports federation with a view to preparing for and participating in official international club competitions organized by the competent international federations or with their cooperation;
3. athletes other than those referred to in points 1. and 2., holding a license from an approved sports federation participating in an official international competition and having the joint agreement of the L.O.S.C. or the L.P.C. and the minister responsible for Sports;
4. judges and referees selected by the competent international sports federation, in order to participate in international competitions or take part in international training duly authorized by the respective approved sports federations;
5. administrative executives, members of the administrative body of an approved sports federation, an affiliated club, the L.O.S.C. or the L.P.C., for:
a) taking care of the day-to-day management of the organization;
b) participation in international meetings of statutory bodies, commissions or working groups of international sports federations and the Olympic or Paralympic movements;
c) participation in internationally organized training courses duly authorized by the competent body;
6. natural persons designated by an approved sports federation, an affiliated club, the L.O.S.C. or the L.P.C. to accompany athletes to official international competitions organized by the competent international federations or to preparation courses;
7. volunteer natural persons designated by an approved sports federation, an affiliated club, the L.O.S.C. or the L.P.C. to participate in the organization of international sport events recognized by international sports federations taking place in the Grand Duchy of Luxembourg;
8. technical executives designated by an approved sports federation, an affiliated club, the L.O.S.C. or the L.P.C. to accompany athletes to official international competitions organized by the competent international federations, to preparation courses or to participate in training courses organized internationally duly authorized by the competent body;
9. participants who follow training organized by the National School of Physical Education and Sports or other training recognized by the Minister responsible for Sports.
Remote working for German cross-border workers :
On December 14, 2023, Luxembourg deputies adopted the Amendment amending the Convention of April 23, 2012 between the Grand Duchy of Luxembourg and the Federal Republic of Germany for the avoidance of double taxation and the prevention of tax evasion in matters of taxes on Income and on Capital, and the Protocol relating thereto, done in Berlin, July 6, 2023.
This amendment provides in particular for an increase in the tax tolerance threshold for cross-border workers residing in Germany and working in Luxembourg.
Thus, the number of days per year during which workers residing in Germany and working in Luxembourg can work outside Luxembourg territory now amounts to 34. During these 34 days they therefore remain subject to Luxembourg tax.
This new rule also applies from January 1, 2024.
