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PAYROLL & HR
DEADLINES NOT TO MISS!

CROSS-BORDER WORKERS - TAXES & SOCIAL SECURITY
DEADLINES  
31.12.2025 German/Belgian/French cross-border workers - 34-day tax threshold
  • Check whether the cross-border worker has exceeded his/her tax threshold in 2025 (days worked outside Luxembourg)
  • If the tax threshold is exceeded → set up a tax split in the payroll (= tax exemption for days worked outside Luxembourg)
31.12.2025 German cross-border workers
  • If 2024 overtime is taxed in Germany → request the granting of the overtime tax credit (CIHS) of up €700/year through the Luxembourg income tax return
10.02.2026 French cross-border workers exceeding the 34-day tax threshold - Annual PASRAU declaration
  • The portion of the 2025 salary taxable in France has to be declared by the employer on net-entreprises.fr
Expiry date of the
A1 certificate 		German/Belgian/French cross-border workers (homeworking/business trips) - Social security
  • Check the expiry date of the pluri-activity A1 certificates issued by the CCSS
  • Submit the applications for renewal
TAX IMPATRIATE REGIME
31.01.2026 Communication by the employer to the relevant RTS office:
  • Listing of employees who benefited from the tax impatriate regime in 2025
  • Listing of employees who opted for the new tax impatriate regime applicable as from 01.01.2025
PAYROLL
28.02.2026 Electronic transmission of the 2025 salary account statements
SELF-EMPLOYED MANAGERS
As from 03.2026 Tax deduction of the 2026 social security contributions (optional) through the payslip
  • Request the RTS Office to include the estimated annual social security contributions on the 2026 tax card (based on the CCSS invoice dated 03.2026)
REFUND OF 2025 SOCIAL SECURITY CONTRIBUTIONS
As from 03.2026 Combination of CNAP retirement pension + salary
  • From age 65: request from the CNAP the refund of the pension contribution (employee part of 8%) calculated on the 2025 salary
  • From age 68: request from the CCSS the refund of the cash benefit contribution (employee part of 0.25%) calculated on the 2025 salary
As from 03.2026 Employee under split payroll (2 or more employment contracts) - Total salary > 2025 social security ceiling
  • Request from the CCSS the refund of social security contributions (employee part - except care insurance) calculated on the portion exceeding the 2025 social security ceiling (€160,905.28)
As from 03.2026 Self-employed activity + salaried activity
  • Request from the CCSS the refund of health insurance/pension contributions calculated on the portion exceeding the 2025 social security ceiling (€160,905.28)

Contact us now to ensure you are compliant with your obligations and secure your procedures!

janique-bultot

Janique Bultot
Partner

janique.bultot@bakertilly.lu
+352 47 68 47 445

julie-ratajczak

Julie Ratajczak
Director

julie.ratajczak@bakertilly.lu
+352 47 68 47 473

odile-drouet

Odile Drouet
Advisor

odile.drouet@bakertilly.lu
+352 47 68 47 562

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