{"id":41660,"date":"2023-07-07T10:30:23","date_gmt":"2023-07-07T08:30:23","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41660"},"modified":"2023-07-07T10:30:23","modified_gmt":"2023-07-07T08:30:23","slug":"seuil-de-tolerance-en-matiere-fiscale-pour-les-travailleurs-frontaliers-allemands","status":"publish","type":"post","link":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/seuil-de-tolerance-en-matiere-fiscale-pour-les-travailleurs-frontaliers-allemands\/","title":{"rendered":"Tolerance threshold applicable to taxation for German cross-border workers"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>In <a href=\"https:\/\/mfin.gouvernement.lu\/fr\/actualites.gouvernement%2Bde%2Bactualites%2Btoutes_actualites%2Bcommuniques%2B2023%2B07-juillet%2B06-steuerliche-vereinfachungen-deutschland-luxemburg.html\">a press release dated 6 July 2023<\/a>Luxembourg\u2019s Ministry of Finance has announced that Luxembourg and Germany have agreed a protocol amending the Convention designed to avoid double taxation and prevent tax fraud in relation to income tax and wealth tax.<\/p>\n<p>Among other things, this change will raise the threshold for German cross-border workers working from home from 19 days to 34 days per calendar year. These means that cross-border workers residing in Germany and working in Luxembourg will be able to work outside of Luxembourg for 34 days without being liable for tax in Germany.<\/p>\n<p>It is specified that a \u201c\u00a0<em>comparable regulation must be created for employees in the public sector<\/em>\u00a0\u201d.<\/p>\n<p>These provisions are due to apply from 2024.<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-41660","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/comments?post=41660"}],"version-history":[{"count":4,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41660\/revisions"}],"predecessor-version":[{"id":41664,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41660\/revisions\/41664"}],"wp:attachment":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/media?parent=41660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/categories?post=41660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/tags?post=41660"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/country?post=41660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}