international employment law firm alliance L&E Global
France, Luxembourg

Luxembourg: Telework of French Cross-Border Workers: Extension of Social Security Agreement

Luxembourg has agreed to extend the social security agreement with France until 31 December 2021[1]. As a reminder, the social security and tax agreements with the border countries have been extended as follows:

Germany France Belgium
Social security 31 December 2021 31 December 2021 31 December 2021
Tax 31 December 2021 31 December 2021 31 December 2021

Thus, the days of telework performed continue not to be taken into account until 31 December 2021 for:

  • the calculation of the tolerance threshold for tax matters (i.e.: 24 days for Belgian cross-border workers, 19 days for German cross-border workers and 29 days for French cross-border workers);
  • the determination of the social security legislation applicable in order to avoid a change of affiliation in the event the 25% threshold is reached or exceeded, in accordance with European provisions.


[1] Press release of the Ministry of 10 November 2021.