Cross-border telework: the ceilings, country by country
How many days can you work from home when you live in France, Belgium or Germany and are paid in Luxembourg? Two counters run in parallel, and they do not count the same thing.
The tax counter
All three tax treaties cap the number of days worked remotely before the matching share of salary becomes taxable in the country of residence.
🇫🇷 France
34
days a year
Beyond 34 days worked from France in a year, the share of salary matching the excess days becomes taxable in France. The ceiling is assessed over the full year, not per month.
Governing text: Amendment to the 2018 France–Luxembourg tax treaty
🇧🇪 Belgium
34
days a year
The Belgian ceiling rose from 24 to 34 days. Beyond it, pay for the excess days is taxable in Belgium.
Governing text: Amendment to the Belgium–Luxembourg tax treaty
🇩🇪 Germany
34
days a year
The German ceiling, long set at 19 days, was raised to 34. The Luxembourg salary is also counted in Germany through the Progressionsvorbehalt, which lifts the rate applied to the household's other income.
Governing text: Amendment to the Germany–Luxembourg tax treaty
The social-security counter — the one people forget
25 %
Default rule · of working time
Regulation (EC) 883/2004
< 50 %
With the framework agreement · of working time
European Framework Agreement on cross-border telework
By default, teleworking 25% or more of your time from your country of residence shifts your social-security affiliation to that country — contributions and cover included. The European framework agreement allows you, on a joint request from employee and employer, to stay affiliated in Luxembourg up to just under 50% telework, provided both states have signed it. The request is not automatic: without it, the 25% rule applies.
CCSSThese ceilings move: each is the product of an amendment already renegotiated at least once, and the social-security side depends on a request you have to file. Check with your employer, the CCSS and the tax administration before acting — this page is a starting point, not tax advice.
Figures verified on 2026-08-17