In summary…
An employee residing in France and employed in Luxembourg remains taxed on their salary in Luxembourg, and France eliminates the double taxation through a tax credit. Teleworking from France is permitted up to 34 days per year, as stipulated by the amendment of November 7, 2022, applicable since 2023. Beyond 34 days, all days worked remotely are taxed in France.
You work in Luxembourg and live in Lorraine. Your employer offers you one to two days of teleworking per week. Where is your salary taxed, and after how many days does France begin to tax it?
The answer is in an amendment to the Franco-Luxembourg convention and in a ministerial response from April 2025.
1. The principle: taxation in Luxembourg, tax credit in France
The government's response of April 1, 2025, to a written question from the National Assembly indicates that private salaries from Luxembourg sources remain taxable in Luxembourg, and that this rule guarantees the absence of double taxation. The exemption method is replaced by the tax credit method. Households concerned are taxed at the same rate as those with only French income.
This convention of March 20, 2018, entered into force on August 19, 2019, and applies to income received from 2020 onwards. The response indicates that the rules are fully applicable to 2024 income.
2. The 34-day teleworking rule
The amendment signed on November 7, 2022, in Brussels increases the teleworking allowance from 29 to 34 days per year. Teleworking days within this limit are treated as if they had been worked in Luxembourg. Beyond this threshold, all teleworking days are taxed in the country of residence, France. The amendment applies to tax periods beginning on or after January 1, 2023.
3. Fictional example: Nicolas, an engineer in Luxembourg
Situation. Nicolas lives in Moselle and works for a Luxembourg company. He teleworks two days a week, or about 90 days a year.
Issue. He thought that teleworking remained mandatory in Luxembourg regardless of the number of days.
Strategy. He compares his calculation to the 34-day threshold, and asks his employer to bring teleworking below this threshold or to take it into account in his declaration.
Result. With approximately 90 days, the threshold of 34 days is exceeded: according to the text of the amendment, all of these days are taxed in France, and not just the 56 excess days.
This is an illustrative example; it does not reflect the situation of any particular client.
Frequently asked questions
Does a day of training in France count?
The text of the amendment does not specify the definition of a teleworking day. Contact your tax office to determine the applicable method for your situation.
Does the 34-day threshold apply to social security?
No. This article deals with income tax. Social security contributions follow different rules.
Can the authorities change this threshold?
The text included a review clause before December 31, 2024. The ministerial response of April 2025 mentions the threshold of 34 days as the rule in force.
Do you work in Luxembourg and live in France?
We start with your days count, then we organize your savings in France and your possible Luxembourg life insurance.
Are you a tax lawyer, notary or chartered accountant, and some of your clients are cross-border workers? We work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
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Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
