Under normal circumstances cross-border workers fall under the social security system of their country of residence if they spend more than 25% of their total working time there. Photo: Shutterstock

Under normal circumstances cross-border workers fall under the social security system of their country of residence if they spend more than 25% of their total working time there. Photo: Shutterstock

Luxembourg and France agreed to extend until the end of 2021 the provision allowing cross-border workers to telework and still be affiliated to the grand duchy’s social security system.

Under normal circumstances cross-border workers fall under the social security system of their country of residence if they spend more than 25% of their total working time there.

These regulations were temporarily halted during the pandemic. But they will likely return next year. Cross-border workers would also be subject to paying taxes in their country of residence after a certain number of days worked at home per year: 29 for those in France, 19 in Germany and 34 in Belgium.