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1 Should the Luxembourg employer have a permanent establishment in France/Belgium/Germany: obligation to set up a Payroll in order to calculate the withholding tax at source on the portion of the salary taxable in the employee’s country of residence
2 In January N+1 for the year N
3 34 day-tax threshold/year applicable as from 01.01.2024
4 Contact details of the competent social security authorities of the employee’s countries of residence: https://ccss.public.lu/fr/employeurs/secteur-prive/travail-plusieurs-pays/organ-etrangers.html
5 https://www.teletravail.ccss.lu/formulaire-teletravail/
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