Cross-border workers and freelancers: working with Luxembourg from the Greater Region
Many professionals who work in Luxembourg live in Lorraine, Belgium or Germany. The rules differ depending on whether you are a cross-border employee or a self-employed professional established in your own country. Key points, based on official sources.
General information, accurate at the date shown: it does not replace legal, social-security or tax advice for your situation. Check the official sources quoted or ask a professional (lawyer, accountant).
Two very different situations
- Cross-border employee: you are employed by a Luxembourg company and live in a neighbouring country.
- Self-employed outside Luxembourg: your business (micro-enterprise, company, liberal profession) is in France, Belgium or Germany and you invoice Luxembourg clients.
Cross-border employees: tax and telework
In May 2023, the Luxembourg government announced parliamentary approval of an amendment to the France–Luxembourg tax treaty raising from 29 to 34 days a year the number of telework and business-travel days tolerated for employees living in one State and employed in the other: days worked within this limit are taxed as if worked in the employer’s State. Check with the tax authorities that this threshold applies to your situation. The treaties with Belgium and Germany have their own rules.
On social security, the CCSS presents the European framework agreement on telework: under conditions and on request, it allows an employee to telework from their country of residence for between 25% and less than 50% of their working time while remaining insured in Luxembourg. The CCSS specifies that the agreement covers employees, not the self-employed.
Self-employed: which social security?
The European Commission’s Your Europe portal explains that you are in principle covered by only one social security system at a time. For a self-employed person active in several countries, this is generally the country of residence if a substantial part of the activity (at least 25%) is carried out there; otherwise, the country where the centre of interest of the activity lies. Temporary posting follows other rules. Ask your own social security body or the CCSS.
Self-employed: do you need a permit in Luxembourg?
Among the conditions for a Luxembourg business permit, Guichet.lu lists having an establishment in Luxembourg. If you are established in another Member State and work in Luxembourg occasionally, other rules may apply depending on your profession: check your case with Guichet.lu or the relevant professional chamber.
Self-employed: VAT on services to Luxembourg clients
According to Your Europe, for most services between businesses in different EU countries, the customer pays the VAT in their own country (reverse charge); your invoice then shows the customer’s VAT number and the wording required by your national law. Rules differ when your customer is a private individual. See also Invoicing as a freelancer in Luxembourg.
Extras and short contracts
An extra who lives in France and works in a Luxembourg restaurant is an employee of the venue: Luxembourg contract, CCSS declaration by the employer. See Hiring a hospitality extra.
And on Askfreelance?
Askfreelance brings together professionals from Luxembourg and the Greater Region. List the countries where you can work in your profile; for work in France, see also askfreelance.work.
Frequently asked questions
Does the 34-day rule apply to the self-employed?
No: the 34-day tolerance announced by the Luxembourg government concerns France–Luxembourg cross-border employees. The self-employed fall under other tax rules.
Does the telework framework agreement cover freelancers?
No. The CCSS specifies that it applies to employees, not to the self-employed.
Can a freelancer established in France work for a Luxembourg client?
In principle yes, but some professions have specific rules. Check your obligations (social security, VAT, any formalities in Luxembourg) for your situation.
Official sources (checked on 25/10/2026)
- Luxembourg Government — France-Luxembourg tax amendment: 34 days (in French)
- CCSS — Framework agreement on telework (in French)
- Your Europe (European Commission) — Social security cover abroad
- Guichet.lu — Business permit (autorisation d’établissement), in French
- Your Europe (European Commission) — Cross-border VAT
- CCSS — Instructions for the start-of-employment declaration, private sector (PDF, in French)
See also
- Self-employed or employee in Luxembourg: choosing the right framework
- Invoicing as a freelancer in Luxembourg: mandatory details and VAT
- Freelance ERP consultants and project managers in Luxembourg
- Hospitality (HORECA) extras in Luxembourg
- All guides
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