Share with your friends

Luxembourg and France: Guidance for cross-border workers (COVID-19)

Luxembourg and France: Cross-border workers

The tax authorities of Luxembourg and France concluded two agreements concerning the taxation of French residents working in Luxembourg, including workers who are working in Luxembourg because of the coronavirus (COVID-19) pandemic.


Related content

The agreements relate to the 29-day threshold for working days spent outside Luxembourg, as outlined in the existing double tax treaty.

The two new agreements:

  • Provide clearer guidance on calculating the 29-day threshold
  • Classify the COVID-19 pandemic as a ‘force majeure’ that is exempt from the 29-day threshold calculation

Read an August 2020 report prepared by the KPMG member firm in Luxembourg

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal