Telework regime from 1 January 2023

During the Covid-19 pandemic and in order to open up telework to border workers, Luxembourg had negotiated with its neighboring countries (France, Belgium and Germany) transitional agreements to suspend the applicable counters for the determination of the tolerance thresholds in tax and social security matters.

The objective of this "Payroll alert" is to summarise the tax and social security rules applicable from  1 January 2023 and the legislative updates.

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