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Payroll Newsflash

Measures of teleworking for cross-border workers in Luxembourg

Exceptional measures COVID-19

The measures of unlimited teleworking without change of social security have been extended for cross-border workers in Luxembourg until December 31, 2020.

 

Derogation of the tolerance threshold in terms of taxation

The agreements provide that the working days during which the working activity has been performed at home due to the measures taken to face the COVID-19 pandemic are not taken into account in the calculation of the 29, 24 or 19 days during which the remuneration of cross-border workers remains taxable in Luxembourg.

  • Between Luxembourg and France → 29 days per year

Derogation since 03/14/2020 extended until 12/31/2020

  • Between Luxembourg and Belgium → 24 days per year

Derogation since 03/11/2020 extended until 12/31/2020

  • Between Luxembourg and Germany → 19 days per year

Derogation since 03/11/2020; automatic extension each month until the agreement shall cease to be effective.

 

CONTACT

For more information about these exceptional measures due to COVID-19 and how Grant Thornton can help, please contact our experts at the following email address: HRpayroll@lu.gt.com.