💻 How many days can I telework as a cross-border worker?

With conditions

Quick answer

The trap is that there is not one threshold but two — and they do not line up. For tax, a cross-border worker may telework up to 34 days a year from home without that salary becoming taxable at home. This 34-day figure now applies to France, Belgium and Germany — beware the stale numbers (19 days for Germany, 24 for Belgium, 29 for France) still floating around everywhere. For social security, the 2023 EU framework agreement allows up to 49.9 % of working time (about 2.5 days a week) while staying insured in Luxembourg. The myth "2 days from home, all fine" is misleading: 2 days a week are fine for social security but blow past the 34-day tax threshold. And once you pass 34 days, all the days become taxable, not just the surplus.

📋 The rules

Tax: up to 34 days of telework a year with no tax in the country of residence, a common threshold for France, Belgium and Germany.
Beyond 34 days, all teleworked days become taxable in the country of residence — not only the excess days.
Social security: under Regulation 883/2004, working 25 % or more in the country of residence shifts affiliation to that country.
The 2023 EU framework agreement raises that threshold to 49.9 % for telework, if both States have signed and on request.
A single day counts: any full day or fraction teleworked from home is counted towards the tax threshold.

🔓 Exceptions

The tax (34 days) and social (49.9 %) thresholds are independent: staying within the social-security limit does not protect you from the tax switch.
The benefit of the 49.9 % requires a request (the employer's declaration to the Joint Social Security Centre); without it, the 25 % threshold applies.
Leave, public holidays, non-working weekends and sick leave are not counted as telework days for the tax threshold.

⚠️ Penalties & fines

Passing the tax threshold of 34 days is not paid in an instant fine, but in back-filings. The country of residence becomes competent for all teleworked days: you then have to declare that income at home, face double paperwork and sometimes double taxation until tax credits kick in. Crossing the social threshold of 49.9 % is harsher: affiliation shifts retroactively to the country of residence, and the employer must register there and settle contributions for the whole period — a major cost and compliance risk for them. The worker, in turn, may see their social cover change and lose certain Luxembourg advantages. Poorly tracked, these overruns are often discovered after the fact, when the bill is already heavy.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

How many telework days without paying tax at home?

A cross-border worker may telework up to 34 days a year without that salary becoming taxable in their country of residence. This threshold now applies in the same way to residents of France, Belgium and Germany.

Is the threshold still 19 or 29 days?

No, those figures are outdated: Germany moved from 19 to 34 days, Belgium from 24 to 34, and France joined the 34 days after ratification in 2025. Many un-updated pages still show the old thresholds.

What happens if I exceed the 34 days?

The country of residence becomes competent to tax not only the days beyond 34, but all teleworked days. You must then declare that income at home, with the risk of double paperwork until the taxes are adjusted.

Can I telework 2.5 days a week?

For social security, yes: the 2023 framework agreement allows up to 49.9 % of working time while staying insured in Luxembourg. But for tax, 2.5 days a week far exceed the 34 annual days, which makes your telework taxable at home.

Does the 49.9 % social threshold apply automatically?

No: both States must have signed the framework agreement and a request must be made, in principle by the employer to the Joint Social Security Centre. Failing that, the 25 % threshold of Regulation 883/2004 applies.

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