On 20 January 2023, Luxembourg's Government Council approved the ratification of the amending protocol to the 2018 income and capital tax treaty with France. The protocol, signed 7 November 2022, provides for an increase in the tolerance (time) threshold for cross-border workers from 29 days to 34 days under the treaty. 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). The protocol is…