Knowledge base
Our sources
homeoffice.lu relies first on official texts (treaties, circulars, laws), then on analyses by recognised firms and bodies when the texts are not available. Each page of the knowledge base lists its own.
Checked on
1Our method
- Every rule is linked to a text; when only a secondary source exists, we say so.
- When sources contradict each other (part-time work in Belgium, municipal tax), we say so and choose the cautious option.
- Every page shows the date it was last checked.
- When a rule changes, we update the page and write to alert subscribers.
France
- Amending protocol of 7 November 2022 (text, ACD)
- Mutual agreement on the 34 days (impots.gouv.fr)
- Law no. 2025-139 of 17 February 2025 (Légifrance)
- Decree no. 2025-382 of 28 April 2025 (Légifrance)
- ACD, FAQ for non-residents
- Arendt, practical application of the 34 days (23.07.2026)
- Frontaliers Grand Est, exceeding the threshold
- lesfrontaliers.lu, negotiations (05.01.2026)