Luxembourg's Ministry of Finance has announced the signing on 10 October 2019 of an amending protocol to the 2018 income and capital tax treaty with France. According to the announcement, the amendment concerns the elimination of double taxation in relation to employment income to provide that France will apply the exemption with progression method instead of the credit method for income earned by French cross-border (frontier) workers from paid employment in Luxembourg. The amendment will apply from 1 January 2020, which is the date the treaty applies.