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:

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.

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