Telework day counter for Luxembourg cross-border workers

Why this tool keeps TWO counters

The official counting is asymmetric, and almost nobody explains it. To decide whether you crossed the 34-day threshold, any fraction of a day worked outside Luxembourg counts as a FULL day. But if you do cross it, the allocation of taxing rights goes back to real proportions: the afternoon you worked in Luxembourg stays taxable in Luxembourg. A morning of telework therefore costs you a full day of tolerance, but only half a day of allocation. The two numbers above are both official, and they differ.

The rules, from the source

🇫🇷 Residents of France

• ✓34 tolerated days per tax year, since 2023.
• ✓Physical presence decides: any day OR FRACTION of a day worked in France or a third country counts as a full day for the threshold.
• ✓Professional training days count too, wherever they take place.
• ✓Days worked in third countries (a mission in Brussels, a training in Berlin) count toward the 34.
• ✓NOT counted: holidays, weekly rest and public holidays when not worked, sick days, force majeure.
• ✓Part-time or partial year: the threshold shrinks proportionally, rounded DOWN. 75% part-time gives 25 days, not 25.5.
• ✓If you exceed the threshold, France taxes ALL your outside-Luxembourg days from day one, not just those beyond 34.

Source: circular of the director of contributions L.G. - Conv. D.I. No. 61 of 24 June 2026 (Administration des contributions directes, Luxembourg), read in full, page by page. Note: two arithmetic misprints exist in the circular's own page 8 examples; this tool encodes the written rule, and our rules table documents the discrepancy.

🇧🇪 Residents of Belgium

• ✓34 working days per taxable year, since 2022 (protocol amendment of 31 August 2021, in force 10 February 2023, applied retroactively; it replaced the old 24 days).
• ✓Physical presence decides: any fraction of a day worked in Belgium or a third country counts as a full day.
• ✓NO prorata: the threshold stays 34 full days for part-time work or a partial year, unlike the French rule.
• ✓Third-country days count toward the 34, unless a tax treaty concluded with that third country gives it the right to tax those earnings.
• ✓If you exceed the threshold, Belgium taxes from day one, in proportion to the time actually spent outside Luxembourg; the time worked in Luxembourg stays taxable in Luxembourg.

Sources: amending protocol of 31 August 2021 to the Belgium-Luxembourg tax treaty, published in Memorial A No. 338 of 5 July 2022 (Legilux), and the tax administration's note 'Belgique, précisions concernant le seuil de tolérance' (updated 2 March 2023), both read page by page.

🇩🇪 Residents of Germany

• ✓34 days per calendar year (the treaty says: fewer than 35), since 1 January 2024. The old 19-day tolerance of 2011 died on that date; several tools still display it.
• ✓A day counts in full as soon as at least 30 minutes of activity happen outside Luxembourg that day. Under 30 minutes, the day does not count at all: this de minimis floor is written into the treaty protocol itself.
• ✓NO prorata: the threshold stays 34 full days for part-time work or a partial year. This is a major difference from the French rule.
• ✓Days worked in third countries count toward the 34.
• ✓Only actual remunerated working days count: sick days, holidays and full recovery days are excluded; worked and paid weekends or public holidays are included; paid on-call duty counts even without an intervention.
• ✓If you exceed the threshold, the general rules apply from day one: every day worked outside Luxembourg becomes taxable where it was worked, and the salary split is computed to the minute.

Sources: amending protocol of 6 July 2023 to the Germany-Luxembourg tax treaty, published in Memorial A No. 842 of 22 December 2023 (Legilux, entered into force 29 December 2023), circular of the director of contributions L.G. - Conv. D.I. No. 71 of 18 March 2024, and the German BMF letter of 15 January 2024. Each rule above was verified against the treaty text itself, then cross-checked in the two administrative circulars.

If the administration asks: your records

The burden of proof is on you. The circular lists what counts as evidence of physical presence: an employer attestation, timesheets, named transport tickets, hotel invoices, signed attendance lists, mission orders, even restaurant receipts in the country of activity. The PDF export of this journal gives you the day-by-day recap to attach to that file; keep the receipts with it.

Quick answers

How many telework days can I work from France for a Luxembourg employer?

34 days per tax year since 2023. Below or at 34, your entire salary stays taxable in Luxembourg. Above, France taxes all days worked outside Luxembourg from the first one.

Does half a day of telework count as a full day?

For the 34-day threshold, yes: any fraction of a day physically worked outside Luxembourg counts as an entire day (for Germany, from 30 minutes of activity). But for the allocation of taxing rights after an overrun, the Luxembourg part of a split day stays taxable in Luxembourg.

Is the German tolerance still 19 days?

No. Since 1 January 2024, residents of Germany have 34 tolerated days per calendar year (amending protocol of 6 July 2023). The old 19-day mutual agreement of 2011 is expressly no longer applicable. Tools that still show 19 days are out of date.

Do training days and missions abroad count?

Yes. Professional training in your residence country or in a third country counts. Days worked in third countries count toward the 34 as well, subject to the tax treaty France or Luxembourg may have with that third country.

I work part-time. Is my threshold still 34 days?

It depends on your country. For residents of France, the threshold is reduced proportionally and rounded down: 75% part-time gives 25 days, a contract starting on 1 July gives 17. For residents of Belgium and Germany, no: the threshold stays 34 full days. The counter applies the right rule for you.

Where is my data stored?

In your browser only, on this device. Nothing is sent to any server. Export the JSON file if you want a backup or to move to another device.