Home office: tax and social security rules, etc.

Concerning the tax threshold

For Belgium, France and Germany, the tax tolerance threshold is 34 days. After this threshold, the remuneration corresponding to the teleworking days becomes taxable in the country of residence.
Example: Paul lives in Belgium and teleworks 60 days in 2024. The remuneration for these 60 days corresponds to 25,000 euros.
These 25,000 euros will be exempt in Luxembourg and fully taxable in Belgium.

Concerning the social security threshold

Cross-border commuters may work up to 49% of their time outside Luxembourg, while remaining affiliated to Luxembourg social security.

Updated on: 20/02/2024