Tax tolerance threshold for French cross-border workers increases to 34 days in Luxembourg.

More teleworking days for French cross-border workers thanks to new tax agreement

The government announced in a press release on May 3rd, 2023 that the Chamber of Deputies approved an amendment to the Convention between the Government of the Grand Duchy of Luxembourg and the Government of the French Republic, signed on November 7th, 2022. This amendment raises the tax tolerance threshold for French cross-border workers from 29 to 34 days per year. This modification allows French workers residing in France and working in Luxembourg to carry out activities such as teleworking or business trips for up to 34 days per year in their country of residence while remaining subject to tax in Luxembourg. The new provision is retroactive as of January 1st, 2023, but its entry into force is conditioned upon France's ratification of the amendment.