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France and Luxembourg Increasing Tolerance Threshold for Cross-Border Workers — Orbitax Tax News & Alerts

The Luxembourg Ministry of Finance issued a release on 1 October 2022 announcing that officials from France and Luxembourg have agreed to increase the tolerance (time) threshold for cross-border workers from 29 days to 34 days, with an amendment to the tax treaty between the two countries to be signed for this purpose. As such, cross-border workers who reside in France and work in Luxembourg can work 34 days outside Luxembourg without being taxable in France (and vice versa, assumed). It is expected that this new threshold will apply from 1 January 2023.