
However, working from home entails many complications, especially for cross-border workers. Employers and trade unions confirm that there are many constraints in terms of regulations on contributions and social security.
Currently, a cross-border worker in Luxembourg, depending on whether they live in Belgium, France, or Germany, cannot work remotely for more than 19, 29, or 34 days respectively. If they exceed this limit, they are taxed in their country of residence. In terms of social security, a maximum of 25% of working time can be done remotely.
The trade unions want these limits to be increased. The employers are not opposed to this, but stress that flexibility should be maintained.
All this has to be negotiated with the neighbouring regions, respectively with the national executives of the neighbouring countries or at European level. Neighbouring regions often claim that they have to pay for infrastructure for cross-border workers. Meanwhile, Luxembourgish representatives often counter that neighbouring regions also benefit from cross-border workers, as they lower the region’s unemployment rate and have more money to spend in their country of residence.

The full report by RTL Télé (in Luxembourgish):