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By Julien LAMOTTE, Tax Partner Christelle WACK, Tax Director at Deloitte Luxembourg
Homeworking has become a permanent feature of the Luxembourg employment landscape. While the shift towards remote and hybrid working has increased flexibility for employees, it has also raised complex tax and social security issues for both employees and employers in a cross-border context. These challenges are particularly acute in Luxembourg, given the high number of cross-border workers and the interaction between Luxembourg rules and those of neighboring States.
This article provides an overview of the main tax and social security implications of homeworking in Luxembourg, focusing on personal income tax, corporate tax (permanent establishment...
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