Opinion
Opinion: Cross-border workers
France and Luxembourg Fail to Lift 34-Day Cap on Cross-Border Telework
France and Luxembourg again failed to lift the 34-day cap on tax-free teleworking for French cross-border workers at December's intergovernmental commission. France wants a 40% threshold plus revenue-sharing; Luxembourg offers only 25% and refuses retrocession. With talks pushed to late 2026, more than 120,000 frontaliers stay stuck on a rule that competitors abandoned years ago.