Since working from home became commonplace during the Covid-19 pandemic, many employees in Luxembourg have grown used to splitting their week between the office and their kitchen table, spare room, or local café. For some, remote working has become an occasional convenience, while for others it is now a fixed part of their working routine.
But what happens if the power or internet suddenly cuts out? And are employees allowed to work remotely from abroad?
In practice, many companies have their own internal teleworking policies, meaning flexibility can vary significantly from one employer to another.
According to lawyer Jean-Jacques Schonckert, employees working from home must immediately inform their employer if there is a power outage or another issue preventing them from working. If the disruption is part of a wider outage and not caused by the employee, the lost time still counts as working time.
Employers are however entitled to verify the situation, Schonckert noted, warning that falsely claiming an outage could be considered fraud.
Remote working has become particularly common among Luxembourg's large number of cross-border workers, though this also comes with stricter rules. Employees living in France, Germany, or Belgium may work remotely for up to 49.9% of their working time under social security rules, while tax agreements currently allow up to 34 days of remote work abroad per year.
Exceeding these limits can lead to additional costs for both employees and employers.
Schonckert also stressed that home office arrangements cannot be decided unilaterally. Employees cannot simply choose to work from home without prior agreement, while employers cannot arbitrarily force staff into remote work either.
Teleworking arrangements must be agreed upon in writing in advance. This includes where the employee will work, how many days of home office are permitted and what equipment the employer provides.
Only with such an agreement in place can employees legally work remotely from another country, for example while temporarily staying abroad. According to Schonckert, some employers are more flexible than others when it comes to allowing remote work outside Luxembourg.
He also noted that home office specifically applies to jobs carried out using digital and communication technologies, allowing employees to work outside their employer's usual premises.
While home office arrangements are now widely accepted in many sectors, Schonckert stressed that clear communication between employers and employees remains essential.
Employees should therefore ensure they are familiar with both their company's internal teleworking policy and the limits applying to cross-border work.
