> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# 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.