Personal taxation · Luxembourg
Cross-border remote work days calculator for Luxembourg
This counter adds up the distinct dates that include work outside Luxembourg within its standard scope: full-time private-sector employment for the full year, resident in France, Belgium or Germany, years 2025 or 2026. It separates tax tracking from the social security treatment, which it does not calculate.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Days worked outside Luxembourg
Years 2025/2026. Private sector, full-time and full year only.
Local calculation, with no account and no amounts transmitted. The contact form is separate. Reloading the page clears your entries.
A count by date
For France and Belgium, a fraction of a day worked abroad counts as one tax date within the tracked scope. For Germany, the 30-minute tolerance rule must be respected: the tool asks for the minutes of remote work at the German home and does not count a date with less than 30 minutes.
For France and Belgium, repeated lines for the same date do not multiply the days. For Germany, group the minutes for each date in a single line. Assignments in other territories, standby duty and on-call periods are excluded from the German calculation and referred for review.
Tax threshold and exceeding it
The standard reference is 34 days for the three countries and the years covered. At 34 days, the threshold is not exceeded. Beyond that, the first 34 days must not be presented as an allowance automatically exempt abroad.
The number of days does not calculate the share of salary to be reallocated, nor the foreign tax. Details of the activities, supporting documents and the tax treaty are still required.
Social security: a separate question
The social security regime depends in particular on the activity and on the rules for multi-state activity or the framework agreement. The CCSS presents, subject to conditions, remote work representing between 25% and less than 50% of activity for the framework agreement.
A tax date counter cannot be used to infer this percentage or the existence of an A1 certificate. The employer and the competent bodies must examine the situation.
Scope and export
Part-time work, employment for part of the year, the public sector, a change of residence and special regimes are referred for review. The counter does not certify tax compliance.
The CSV export contains only the dates, activity types and fractions you entered. It is created locally; no data is sent or stored in an account. This record must be reconciled with the employer's evidence.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
- ACD: questions from non-resident taxpayers
- CCSS: remote work framework agreement and A1 certificate
- ACD: tax treaties in force
- ACD: German tax treaty and 30-minute tolerance
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.