Luxembourg Publishes Clarifications on Thresholds for the Taxation of Cross-Border Workers under Tax Treaties with Belgium, France, and Germany

The Luxembourg Administration of Direct Taxes has published the following clarifications regarding the tolerance (time) thresholds for cross-border workers to be taxable in their State of residence when working in the other Contracting State:
- Clarifications concerning the tolerance threshold applicable in the context of the 1970 Belgium-Luxembourg income and capital tax treaty;
- Clarificatio…