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Luxembourg Publishes Clarifications on Thresholds for the Taxation of Cross-Border Workers under Tax Treaties with Belgium, France, and Germany

|Treaty Development|Luxembourg-Belgium-France-Germany
Luxembourg-Belgium-France-Germany

The Luxembourg Administration of Direct Taxes has published the following clarifications regarding the tolerance (time) thresholds for cross-border workers to be taxable in their State of residence when working in the other Contracting State:

  • Clarifications concerning the tolerance threshold applicable in the context of the 1970 Belgium-Luxembourg income and capital tax treaty;
  • Clarifications concerning the tolerance threshold applicable in the context of the 2018 France-Luxembourg income…

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