Cross-border work in Luxembourg
A world of opportunities – close to home
Every day, more than 225,000 cross-border workers take advantage of Luxembourg’s career opportunities while living in neighbouring Belgium, France, or Germany. This arrangement offers access to Luxembourg’s flourishing job market, favourable working conditions and innovative economy, combined with the comfort and lower living costs of home.
Cross-border professionals also benefit from Luxembourg’s competitive salaries as well as its attractive tax and social security systems.
Welcoming cross-border workers
Luxembourg’s dynamic economy has long attracted workers from neighbouring countries. Today, nearly half the workforce is made up of cross-border workers.
228,300
cross-border workers
23%
come from Belgium
54%
come from France
23%
come from Germany
Key information for cross-border workers
Working across borders involves some practical considerations. Here are the essentials:
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Eligibility:
Citizens of EU or EEA countries and Switzerland can work in Luxembourg while living in Belgium, France or Germany. Non-EU professionals (third-country nationals) need a valid work permit and a Luxembourg employment contract, as well as a residence permit in their country of residence. -
Taxation:
Thanks to double taxation agreements with Belgium, France and Germany, cross-border workers pay income tax in Luxembourg only. To remain fully taxed in Luxembourg, you must not work more than 34 days per year outside the Grand Duchy (including both remote working and business trips outside Luxembourg). If you exceed this limit, you may also be taxed in your country of residence. -
Healthcare coverage:
If you pay social security contributions in Luxembourg, you are entitled to healthcare coverage. Cross-border workers can be reimbursed for healthcare services both in Luxembourg and in their country of residence. -
Remote work:
You may work remotely from your country of residence (Belgium, France and Germany) for up to 34 days per year without affecting your tax status in Luxembourg. For social security, you can work up to 49% of your working days outside Luxembourg and still remain insured under the Luxembourg system.
Explore more details about cross-border work in Luxembourg
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