RetainRéglementationReliability : Secondary source – to be confirmed
Télétravail des frontaliers – seuils (Cross-border telework – thresholds)
In brief
Tax tolerance of 34 days/year; maintenance of LU social security up to 49.9% telework (framework agreement, A1 certificate). Offer flexibility without fiscal/social risk.
Key facts
- Who runs it
- Conventions fiscales LU-FR/BE/DE ; accord-cadre européen (sécurité sociale) ; CCSS
- Who it is for
- Employers of cross-border workers
- How much
- —
- How
- Request for A1 certificate from the CCSS
- Where
- ccss.lu / guichet.lu
- Source
- frontaliers-grandest.eu(nouvelle page externe)Checked on October 2, 2026
This scheme is for you if…
- Employers of cross-border workers
- Offer flexibility without fiscal/social risk
General information, not a substitute for legal or tax advice.