Cross-border telework in Luxembourg: is it worth restricting yourself? Beta version
Exceeding the 34-day telework limit (19 in Germany) has a tax cost — but it depends on your household. Estimate it for your situation.
Simulator for cross-border workers who are French tax residents only (French 2025 tax scale). Belgian or German residents: see the thresholds table below.
The 2026 telework limits at a glance
| Regime | Limit | Effect of exceeding |
|---|---|---|
| Tax (France, Belgium) | 34 days/year | All telework days taxable in the country of residence, from day 1 |
| Tax (Germany) | 19 days/year | Same |
| Social security | 49,9 % | Affiliation switches to the country of residence |
The tax limit and the social-security limit are independent: confusing them is the most common mistake. To go further: 34-day guide · cross-border workers.
Frequently asked questions
How many telework days can a cross-border worker do without being taxed in France?▾
A cross-border worker residing in France or Belgium can telework up to 34 days per year with no tax consequence: their salary stays 100% taxed in Luxembourg. For German residents the limit is 19 days. Beyond that, all telework days become taxable in the country of residence, from the first day. Half a day counts as a full day.
What's the difference between the tax limit (34 days) and the social limit (49.9%)?▾
They are two independent regimes, and confusing them is the most common mistake. The TAX limit (34 days FR/BE, 19 days DE) determines in which country your salary is taxed. The SOCIAL limit (49.9% of working time, about 2.5 days/week) determines your social-security affiliation: below it, you stay affiliated in Luxembourg. So you can telework 2 days/week (≈96 days) while remaining in the Luxembourg social-security system, yet having exceeded the 34-day tax limit.
What happens if I exceed 34 telework days?▾
All of your telework days become taxable in France (pro-rated by working time), not just the days beyond 34. Under the France-Luxembourg treaty in force, your Luxembourg income is fully declared in France, which computes tax on the household's worldwide income then grants a tax credit. Telework days beyond the limit lose that credit and are actually taxed at the household rate.
Is it really worth restricting my telework days?▾
It depends entirely on your situation: the cost of exceeding is computed at your household's effective rate, which varies with the spouse's income, marital status and number of tax shares. At equal salary, two cross-border workers don't have the same cost of exceeding. The simulator above estimates this net difference for your situation, so you know whether the constraint is worth it.
Does this simulator replace an accountant?▾
No. It provides a reliable order-of-magnitude for the standard case (salaried couple — including when the spouse also works in Luxembourg — typical household), based on the French 2025 tax scale. For an exact figure or a special case (other household income, shared custody), an accountant remains necessary.