These pages explain, in plain language, rules that decide what a cross-border worker has to declare, prove and pay. They are written here, not copied from somewhere else. Here is how they are made — so that you know what you are reading.
What you are reading
An explanation written from several official sources, then cross-checked. Facts and the text of the law belong to everyone: a threshold, a deadline, an article of a treaty may be restated freely. The way another website tells them may not — that is their work, and it stays theirs. Every page is therefore rewritten from end to end, never copied, and the rare quotations are short, in quotation marks, with their source named.
What you are not reading
Tax advice. The difference is not politeness: advice takes account of your contract, your household, your municipality, the current year. A public page can know none of that. For a decision that binds you, you need someone who agrees to answer for it — a tax adviser or a chartered accountant, both protected titles in Belgium as in Luxembourg.
The date at the top of the page
Every article carries the date on which a human last read its sources through and confirmed they still said the same thing. It is not the date of the last edit for style: it is the date of the last verification.
After a year without a re-read, the page says so itself, at the top, before the text. Thresholds move — three of the tolerances changed between 2022 and 2024 — and an out-of-date article is worse than none: it sounds sure of itself.
The sources, at the bottom
Every source is listed at the end, with its publisher and the date it was consulted. They point to the official text rather than to the article that summarised it, for two reasons: it is verifiable, and it is what governs.
Where this page and a cited source disagree, the source is right. Tell us about the gap, and the page will be corrected.
How this relates to the application
The application counts days and keeps files; these articles explain why those days count. The two are deliberately separate: what the application does with your data does not depend on what a page says, and you need no account at all to read what follows.