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Tuesday, 20 December 2022

Belgium - Luxembourg 34-day rule to be approved before year-end

Laurine Vanherck

Laurine Vanherck

Senior Associate
Mona Vera

Mona Vera


On 31 August 2021, Belgium and Luxembourg signed a protocol increasing the 24-day tolerance to 34 days as from 2022.

As a result, a frontier worker in the Belgium – Luxembourg context can work for 34 days per year outside the state where he usually performs his work, while remaining liable for tax in that state. The protocol thus extends the existing 24-day tolerance to 34 days. For more information on this matter, see newsflash published 7 September 2021.

The draft bill approving the amending protocol was introduced 9 December 2022 and the Belgian Chamber of Representatives is expected to approve it before year-end.

Luxembourg already approved the protocol earlier this year, and it will apply to income from employment during all taxable periods that (have) commence(d) as from 1 January 2022. The 34-day rule therefore already applies to income received in 2022.

Many cross-border workers will undoubtedly welcome this amendment. However, the question arises whether the 34-day tolerance suffices in practice as companies often allow working from home up to two days per week (or approx. 96 days per year).

In any event, employers should always be aware of another important risk related to having (key) employees working from home, being the risk that an employee’s home office may give rise to a permanent establishment. For more information on this, we refer to our newsflash published 25 May 2021.

Considering the expiration of Belgium’s COVID19-agreements with its neighboring countries on 30 June 2022, the conclusion of similar arrangements with France, Germany and the Netherlands may also be welcomed by French, German, and Dutch cross-border workers, and employers.

Tiberghien’s international tax team will continue to monitor these and other tax developments relevant for Belgium / Luxembourg based multinational enterprises. Our editorial board consists of: 

Koen Morbée (International and EU corporate tax,;

Michiel Boeren (International and EU corporate tax,;

Ahmed El Jilali (International and EU corporate tax,;

Katrien Bollen (HR tax and global mobility,;

Ben Plessers (Transfer Pricing and Valuations,;

Gert Vranckx (VAT, customs, excises and other indirect taxes,

Rik Smet (International and EU corporate tax,


In case you have further questions on this publication or want to discuss a tax query, please do not hesitate to contact the author(s) or one of the members of the editorial board. 

This newsflash is for information purposes only and cannot be relied upon as legal advice.

Laurine Vanherck

Laurine Vanherck

Senior Associate
Mona Vera

Mona Vera

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