Expert guidance on frontalier compliance for Luxembourg HR managers and fiduciaries.
A Luxembourg frontalier does not face one home-working limit but three independent lines — and the 34-day tax line is almost always crossed first, well before the 25% social-security default. Here is how each line works and what crossing it means for your company.
Read article →An A1 certificate certifies which country’s social security legislation applies to a worker. For frontaliers in Luxembourg it becomes mandatory once the binding social-security line is crossed — and a valid A1 is what unlocks the 49% framework ceiling. This guide explains when you need one and how to obtain it.
Read article →Luxembourg employs workers from France, Belgium, and Germany under three different bilateral social security frameworks. This article explains how EU Reg. 883/2004 — the 25% default and the 49% framework — determines which regime applies to each frontalier employee.
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