Knowledge base
Resident in Germany, employer in Luxembourg
Since 1 January 2024, you can work fewer than 35 days a year (so 34) in Germany or a third country without losing taxation in Luxembourg. This threshold is not reduced for part-time work.
Checked on
1The legal basis
The rule is written into the treaty itself: article 14, paragraph 1a of the Germany–Luxembourg double tax treaty of 23 April 2012, added by the protocol signed in Berlin on 6 July 2023, in force since 29 December 2023.
| Period | Threshold | Text |
|---|---|---|
| 2011 – 2023 | 19 days (2 per month in an incomplete year) | Mutual agreement of 26 May 2011 |
| 11.03.2020 – 30.06.2022 | Covid telework counted as work in Luxembourg | Agreement of 3 April 2020 and extensions |
| Since 1 January 2024 | 34 days | Art. 14 (1a), protocol of 6 July 2023 |
The implementing rules are set out in the consultation agreement of 11 January 2024, published by letter of the Federal Ministry of Finance (BMF) of 15 January 2024, and in Luxembourg circular L.G. – Conv. D.I. no. 71 of 18 March 2024.
2What counts
- all work in Germany or a third country: telework, business trips, training, trade fairs, client visits;
- a day you have started counts as a full day;
- less than 30 minutes of work in a State does not count (ten minutes of emails at home: no day);
- a night shift that runs past midnight counts as a single day;
- on-call duty only counts if work is actually done.
The following do not count: sickness, holidays, a full day of time off in lieu, and days paid without work (short-time work, for example).
3Part-time work: no reduction
The consultation agreement is explicit: the rule “also applies to part-time work and to work carried out for only part of the year. There is no proportional reduction of the 34-day threshold.”
4If you exceed the threshold
The share taxed in Luxembourg is exempt in Germany but counts towards the tax rate (Progressionsvorbehalt, the progression proviso, § 32b EStG); it is declared in Anlage N-AUS (the annex for foreign employment income).
Note: overtime pay that is exempt in Luxembourg is regarded as “not taxed” and is therefore not exempt in Germany.
5Proof and form
The Finanzämter (tax offices) of Trier, Bitburg-Prüm and Wittlich use a questionnaire (from 2024) that asks for a day-by-day list of days outside Luxembourg with date and place, the split of working days between LU, DE and third countries, and the annual salary certificate. The employee signs it; agreements with the employer can be attached.
6Negotiations
No negotiations are under way between Luxembourg and Germany to go beyond 34 days (as of January 2026). The threshold remains 34 days.