Articles on: Cross-border worker
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Does home office affect assimilation?

Yes, home office has an impact on assimilation.

To be considered a resident, you must meet at least one of the following three conditions:

At least 90% of the household income is generated in Luxembourg. For the purposes of calculating this percentage, the first 50 days worked abroad are treated as Luxembourg income (50 days of teleworking, for example).
The household earns less than €13,000 net income abroad (excluding Luxembourg).
For Belgian residents only, if more than 50% of professional income is earned in Luxembourg.

If at least one of these conditions is met, you may be treated as a Luxembourg resident. For married or civil union couples, at least one of the partners must satisfy one of the three conditions.

Updated on: 19/04/2024

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