Knowledge base
Templates to copy
Starting templates to adapt to your situation. Fill in the passages in [square brackets]. They are drafting aids, not official documents: have them checked if a lot is at stake.
Checked on
1Employer’s certificate: days outside Luxembourg
Useful for France and Belgium, where the burden of proof is on the employee, and as an attachment to the Finanzamt questionnaire in Germany.
[Employer name], [address], RCS number [number] CERTIFICATE We hereby certify that [First name Last name], born on [date], residing at [address in the country of residence], has been employed by our company as [job title] since [start date], under a [permanent / fixed-term] contract, at [100 / …] % of full time. The usual place of work is located at [address in Luxembourg]. For the calendar year [year], the number of working days spent wholly or partly outside Luxembourg was [number] days, of which: - [number] days of telework in the country of residence; - [number] days of business travel or training outside Luxembourg. The total number of days actually worked in the year was [number]. A detailed list of the days is attached to this certificate. Issued in [place] on [date], for whatever purpose it may serve. [Name and title of signatory], [signature]
2Regular telework addendum (private sector)
The agreement of 20 October 2020 requires regular telework to be set out in writing, covering the points below.
ADDENDUM TO THE EMPLOYMENT CONTRACT OF [date] — REGULAR TELEWORK Between [employer], represented by [name], and [employee], the following is agreed, in accordance with the agreement on the legal framework for telework of 20 October 2020, declared generally binding by Grand-Ducal regulation of 22 January 2021. 1. Place: telework is carried out at [address] or [other place / arrangements for choosing the place]. 2. Days and hours: [number] day(s) per week, on [day(s)], from [time] to [time]. Hours of availability: [hours]. 3. Equipment: the employer provides [laptop, telephone, VPN access…] and maintains it. 4. Costs: the employer pays a monthly flat rate of €[amount] for connection and communication costs. 5. Benefits in kind: [any compensation for benefits linked to presence at the workplace, or: not applicable]. 6. Disconnection: the company’s right-to-disconnect scheme applies to telework. 7. Data: the employee follows the internal data protection and IT security rules. 8. Return to the office: either party may end regular telework by giving [period] notice, without this constituting a change to the contract. 9. Tax and social security thresholds: the parties keep a record of the days worked outside Luxembourg in order to comply with the thresholds applicable to the employee’s country of residence. Signed in duplicate in [place] on [date]. [Employer signature] [Employee signature]
3Telework application (civil service, law 8121)
Law 8121 provides for a written application to the head of the administration, with a copy to the line manager. To be used once the law is in force.
[First name Last name], [job title], [department] To [head of administration], [administration] Copy: [line manager] Subject: application for authorisation to telework Dear Sir or Madam, I am applying for authorisation to carry out part of my duties by telework, on the following terms: - share: [number] % of my workload (60 % at most); - distribution: [days or hours, per week or as an average over the period]; - place: [address]; I can reach my place of work at very short notice if the service requires it; - requested start date: [date]. My tasks are suited to telework for the following reasons: [description]. I have a suitable connection and will comply with the rules on confidentiality and working-time recording. [If you are a cross-border worker:] As I live in [country], I will keep a record of my days in order to comply with the 34-day tax threshold and the social security limit. Yours faithfully, [Place, date, signature]
4Day-by-day record
The record that the German Finanzämter ask for, and the best proof in France and Belgium. The homeoffice.lu app and business area export it directly; here is the structure if you keep it by hand.
Record of days worked outside Luxembourg — year [year] Name: [First name Last name] — Employer: [employer] — Country of residence: [country] Date | Place | Country | Type (telework / business trip / training) | Approximate duration [dd.mm.yyyy] | [town] | [FR / BE / DE / other] | [type] | [hours] Total days outside Luxembourg: [number] Total days worked in the year: [number] [Place, date, signature]