Knowledge base
Special cases and common myths
The situations that raise the most questions, country by country.
Checked on
1Case by case
| Situation | France | Belgium | Germany |
|---|---|---|---|
| Business trip to a third country | Counts | Counts | Counts |
| Training outside Luxembourg | Counts | Counts | Counts |
| Half day or a few hours | Full day | Full day (emails before leaving: no) | Full day, unless less than 30 minutes |
| Part-time work, incomplete year | Threshold reduced, rounded down | No clear position (reduced to be safe) | No reduction |
| Sickness, holidays | Do not count | Holidays no; sickness not covered | Do not count |
| Several employers in the year | One threshold per person | Not covered | Not covered |
2Other situations
I live in the Netherlands (or elsewhere) and work in Luxembourg.
The 34-day tolerances only exist in the treaties with France, Belgium and Germany. Elsewhere, the general rule of the treaty applies, in principle from the first day worked in your country.
I live in Luxembourg and my employer is in Belgium.
The Belgian rule is reciprocal: the 34 days also apply in this direction. For France and Germany, the text is worded in general terms, but we have found no official confirmation.
Do travel days during a business trip count?
No country covers this expressly. The Chamber of Employees (CSL) takes the view that mere transit does not count; this is not an official position.
What must my Luxembourg employer do if I exceed the threshold?
It only withholds Luxembourg tax on the share taxable in Luxembourg (intermittent-worker method or daily tax scale) and shows this on the annual certificate (form 160, “partially”). For France, it also registers for PASRAU.
What proof should I keep?
Contract or employer’s certificate stating your job and place of work, time records in your name, train tickets, hotel and car hire bills, attendance lists, travel orders. The burden of proof is on you.
Are telework allowances tax-free?
No, according to the Luxembourg tax authority they are taxable. See the Private sector page.
3Common myths
- “The 34 days are only about telework.” False: business trips, training and third countries count too.
- “Only the days beyond 34 are taxed in France / Belgium / Germany.” False: if you exceed the threshold, all days outside Luxembourg are taxed, from the first one.
- “A half day counts as half a day.” False: it counts as a full day (in Germany, unless less than 30 minutes).
- “All part-time workers get fewer days.” True only for France; not for Germany; uncertain for Belgium.
- “The counter resets to zero with a new employer.” False for France; not covered elsewhere.
- “34 days everywhere since 2022.” False: Belgium 2022, France 2023, Germany 2024.
- “34 days = the social security limit.” False: social security works in percentages (25 %, 49.9 % with the framework agreement).
- “Unused days carry over.” False: each calendar year is separate.