The amending protocol to the 2018 income and capital tax treaty between France and Luxembourg entered into force on 18 February 2021. The protocol, signed 10 October 2019, concerns the elimination of double taxation in relation to employment income to provide that France will apply the exemption with progression method instead of the credit method for income earned by French cross-border (frontier) workers from paid employment in Luxembourg. The protocol applies from 1 January 2020.