Luxembourg 2026
34 days outside Luxembourg for France, Belgium and Germany. Above that, the residence state taxes every day worked outside Luxembourg.
237,214 cross-border workers in February 2026 (IGSS, https://igss.gouvernement.lu/dam-assets/publications/tableau-de-bord-emploi/2026/emploi-202602.pdf). 2025 residence (STATEC): France 127,402, Germany 51,336, Belgium 51,223. IGSS publishes the total; STATEC is named for residence, with no extra URL added here.
France: circular no. 61 of 24 June 2026, threshold prorated downward. The circular's arithmetic (25+8+6 = 38) is wrong; the engine uses 39. The example's conclusion does not change. Belgium: the Luxembourg note of 1 March 2024 does not prorate; a 2015 Belgian circular suggested the opposite. The default follows Luxembourg, with a warning. Germany: circular no. 71, the 30-minute rule.
Social security is a separate counter. Luxembourg is declared in SECUline at any percentage. CCSS integer rounding around 49.50% is an open question.
Is exactly 34 days over the threshold?
No. The threshold is exceeded from 35 days (or from the day above the prorated threshold).