{"id":5522,"date":"2023-07-28T10:05:43","date_gmt":"2023-07-28T08:05:43","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=5522"},"modified":"2023-07-28T10:09:18","modified_gmt":"2023-07-28T08:09:18","slug":"bakertilly-newsletter-teletravail-et-activite-du-frontalier-hors-du-luxembourg-update-au-01-07-2023-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-teletravail-et-activite-du-frontalier-hors-du-luxembourg-update-au-01-07-2023-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; T\u00e9l\u00e9travail et activit\u00e9 du frontalier hors du luxembourg : update au 01.07.2023 &#8211; EN"},"content":{"rendered":"<div 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!important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyM2M5ZWM1MSUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> 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\u2019s country of residence<br \/>\n<sup>2<\/sup> In January N+1 for the year N<br \/>\n<sup>3<\/sup> 34 day-tax threshold\/year applicable as from 01.01.2024<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb60px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb5525&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_raw_html css=\u00a0\u00bb.vc_custom_1672912579640{margin-bottom: 0px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyM2M5ZWM1MSUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text]<span style=\"font-size: 8pt;\"><sup>4<\/sup> Contact details of the competent social security authorities of the employee\u2019s countries of residence: <a href=\"https:\/\/ccss.public.lu\/fr\/employeurs\/secteur-prive\/travail-plusieurs-pays\/organ-etrangers.html\" target=\"_blank\" rel=\"noopener\">https:\/\/ccss.public.lu\/fr\/employeurs\/secteur-prive\/travail-plusieurs-pays\/organ-etrangers.html<\/a><br \/>\n<sup>5<\/sup> <a href=\"https:\/\/www.teletravail.ccss.lu\/formulaire-teletravail\/\" target=\"_blank\" 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