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.


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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

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