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By Julien LAMOTTE, Partner Christelle WACK, Director, Deloitte Tax Consulting S.à r.l
In our first article, we explored the tax and social security implications of teleworking (or homeworking) in Luxembourg, highlighting how personal income tax, corporate tax and social security rules apply in a cross-border context. However, understanding the general framework is only part of the picture.
In practice, implementing teleworking arrangements raises a number of operational and organizational challenges for both employers and employees. These include tracking working days, managing different thresholds, defining internal teleworking policies and ensuring compliance while respecting the limits imposed by data protection rules...
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