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Remote work France / Luxembourg

Find out whether you stay treated as a Luxembourg resident when you work from home in France.

For French residents employed in Luxembourg: the 34-day rule, the 90 % test and the 50-day rule, with the amounts taxable in France and in Luxembourg, for a household of one or two people.

Your situation

The whole household lives in France: only each person's employer country is entered.

€
Bonuses and 13th month included.
€
Gross income other than the Luxembourg salary; it counts in world income.
40 days
Remote work and trips abroad share the same bucket. Tolerance: 34 days a year.
Prefilled: weekdays minus holidays and leave
%
Taxable amount and tax by number of days
015 k€30 k€45 k€60 k€0 d57 d114 d171 d228 dThresholdAssimilation lost
Amount taxable in France Estimated Luxembourg tax

Only the Luxembourg-employed person's days vary; the rest of the household is unchanged. The jump at the threshold comes from the rule: past 34 days, every day spent in France is taxed in France.

Results

Assimilation to a Luxembourg resident
Eligible
100.00 % of world income is taxable in Luxembourg (minimum 90 %).
Taxable in Luxembourg
49,473.68 €
Annual gross salary
Taxable in France
10,526.32 €
Days in France past the threshold and other income
Estimated Luxembourg tax
5,476.90 €
Non-resident, class 1, on Luxembourg income only
Detail per person
PersonDays / thresholdLU share (90 %)Margin
You40 / 34100.00 %
threshold exceeded by 6 days
32 days before losing the assimilation (maximum 72)
Assimilated or not
Luxembourg tax if assimilated (class 1)7,233.29 €
Luxembourg tax if not assimilated (class 1)5,476.90 €
Gain from assimilation (negative: extra cost)-1,756.39 €

Assimilation is possible but would cost more in this simplified model. It is granted on request, so you can choose not to ask for it.

Social security: a separate test

The European framework agreement on telework asks you to stay under 50 % of working time abroad to remain affiliated in Luxembourg. It is independent of the 34-day tax rule.

  • 17.50 % of working time outside Luxembourg. Under the 50 % threshold.

The A1 form and your employer's agreement should be checked with the CCSS.

Frequently asked questions about remote work France / Luxembourg

A French resident employed in Luxembourg keeps all of their salary taxable in Luxembourg as long as they work at most 34 days a year in France or a third country. Leave, weekly rest, public holidays and sick days do not count; a day, even a partial one, counts as a full day.

France regains the right to tax from the first day: every day spent in France or a third country is taxed in France, not just the excess. The threshold is prorated for part-time work or a partial year, rounded down.

On request, a non-resident is taxed like a Luxembourg resident (deductions, tax class, rate based on world income) if at least 90 % of their world income is taxable in Luxembourg, or if their net income not taxable in Luxembourg stays under €13,000.

For the 90 % test only, the pay for the first 50 days worked outside Luxembourg and taxable in the country of residence is treated as Luxembourg income. It does not increase the tax actually due in Luxembourg.

The 90 % test is run for each spouse on their own world income, not on the household total. One spouse meeting it is enough for the couple to be assimilated and taxed jointly.

Yes for tax: the 2022 amendment extended the 34-day rule to public employment. The public sector differs for social security, which follows its own rules.

The calculator stops at the amount taxable in France. French tax depends on your full situation (family quotient, treaty tax credit, other income) and deserves a dedicated simulation.