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Understand before you count
Pages written here, in plain language, about the tax and social life of a cross-border worker. Every statement points at its official text, and every page carries the date it was last checked.
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Checked on 15/08/2026 BE FR DE LU
How to read these articles
Where these pages come from, what they are worth, and when you need to ask someone else.
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Checked on 15/08/2026 BE FR DE LU
The 34 days of tolerance: where they come from, how they are counted
The rule that allows up to 34 days of work outside Luxembourg without losing Luxembourg taxation, country by country, and what counts as a day.
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Checked on 15/08/2026 BE FR DE LU
Going over the 34 days: what changes, in practice
Beyond the tolerance, it is not the excess days that switch over but every day worked outside Luxembourg — and putting it right goes through both tax returns.
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Checked on 15/08/2026 BE LU
Proving your presence in Luxembourg: which records count
The burden of proof falls on the cross-border worker. What tax authorities accept as evidence of physical presence, and how to build the file day after day.
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Checked on 17/08/2026 BE FR DE LU
Verifying the register's seal: proof it was not rewritten
A register reconstructed the night before an audit carries no weight. How yours is sealed every day with an independent timestamping authority (RFC 3161), and how to verify that seal without taking anyone's word for it.
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Checked on 15/08/2026 BE FR DE LU
Remote work and social security: the 25 % and the framework agreement
Social security affiliation is not counted in days but as a percentage of working time: the 25 % rule, the framework agreement that raises the bar towards 50 % for remote work, and why that counter ignores the 34 days.
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Checked on 15/08/2026 BE LU
The day the tax authority asks for the count
What a request for information about days worked looks like, what the file has to contain, and the inconsistencies that cost dearly.
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Checked on 16/08/2026 BE FR DE LU
The cross-border client's file: what a practice should ask for, and when
For the accountant or trust office filing for an employee who commutes to Luxembourg: the two counters to watch, the records that prove presence, and why the file is built all year rather than in May.
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