The transitional period concerning social security for cross-border workers was due to end on 31 December 2022. Nevertheless, the Administrative commission for the coordination of social security systems in the European Union has decided to extend this period until 30 June 2023.

As a reminder, this transitional period allows all cross-border workers to continue to telework more than 25% of their working time from home, without affecting their affiliation to the Luxembourg social security system, and this until 30 June 2023.

However, it is important to remember that from a tax point of view, the days of telework performed from home by cross-border workers will be taken into account in the calculation of the tolerance days spent outside the Grand Duchy (from 1 January 2023, in principle, 19 days for Germany, 34 for France and 34 for Belgium).

These employees are therefore exposed to taxation in their country of residence as soon as the tolerance threshold is reached, and this for all the days spent outside Luxembourg.

Need more information?
Don't hesitate to contact us: VO Consulting Lux SA.