Cross-border workers
The 90% threshold, resident-equivalent status, tax class: your bearings if you work in Luxembourg without living there.
4 articles
How does the 90% threshold work?The well-known 90% threshold determines whether a cross-border worker can be treated as a Luxembourg resident. Here’s the principle.
Resident-equivalent status: what are the conditions?Becoming a “resident-equivalent” gives access to a resident’s deductions. We set out the conditions and what changes.
Tax class and cross-border workers: what you need to knowClass 1, 1a or 2: your tax class affects the tax withheld. What it means for a cross-border worker.
Cross-border worker: is it worth filing a tax return?Filing isn’t always mandatory, but it’s often worthwhile. The cases where a tax return can work in your favour.
A question about your situation?
Our approved Foyer advisers answer your questions and support you, with no obligation.