New: working from France, the 34-day calculator
A new calculator for French cross-border workers: how many days you can work from home without losing the Luxembourg-resident assimilation, and which amounts are taxable in France and in Luxembourg.
The remote-work rules for French cross-border workers are often misunderstood: the 34-day threshold, the 90 % test, the “fictional” days that do not count. The new Remote work calculator applies them for you.
Remote work
Enter your annual gross salary, your days spent in France or in a third country, other French income if any, and your spouse's details. The tool shows whether you stay eligible for assimilation to a Luxembourg resident, the amounts taxable in France and in Luxembourg, and how many days you have left before you tip over.
The rules applied
- Up to 34 days a year in France or in a third country, all of the salary stays taxable in Luxembourg; beyond that, all of those days are taxed in France from the first one.
- Assimilation requires at least 90 % of world income taxable in Luxembourg, or under €13,000 of income not taxable in Luxembourg; the first 50 days worked outside Luxembourg count as Luxembourg income for that test only.
- For a couple, the test is run for each spouse; one spouse meeting it is enough.