Individual - Significant developments

Last reviewed - 06 September 2023

Recent significant developments impacting the taxation of individuals include the following:

Cross-borders workers


On 7 November 2022, France and Luxembourg signed an amendment to the double taxation treaty (DTT) that increases the number of days cross-border workers are allowed to work in the home country from 29 to 34 days per year. This amendment must be submitted for ratification in both countries. In a joint press release dated 7 November 2022, the French and Luxembourg Finance Ministers stated that these new arrangements should apply from income received in 2023.


From 1 January 2023, home office should be possible up to 40% of the working time per year without calling into question the state of taxation of income from salaried activity, particularly for cross-border workers.

The provisions of the amendment to the agreement are intended to apply from 1 January 2023. However, its entry into force will be conditional on its signature and ratification by both states. The text will be made public when it is signed, which is expected towards the end of the first half of 2023.

In the meantime, France and Switzerland have agreed to implement the terms and conditions of the agreement, as far as home office is concerned, by mutual agreement. This can be applied until 31 December 2024 at the latest if the amendment is signed by 30 June 2023 and taking into account the progress of the ratification process.