Teleworking aims to enable your employees to benefit from a more flexible organisation of their work while offering you the necessary guarantees with respect to the proper performance of the employment contract.

This type of organisation of work presents several advantages. As an employer, you can spare your employees from having to regularly commute between their home and their workplace, which will contribute to reduce stress and mobility problems. On the other hand, the number of work desks made available to employees can be significantly reduced, which will allow you to save money.

In Luxembourg, teleworking is appreciated by the residents, who are increasingly working from home one or 2 days a week. However, this solution is difficult to implement for cross-border workers.

From a fiscal point of view, cross-border workers can not exceed a specific quota of teleworking days or else their income will be taxed in their country of residence. This quota varies from one country to another. The annual quota is 24 days in Belgium, 19 days in Germany and one day per week in France.

Also, in order to remain registered with the Luxembourg social security, cross-border workers must spend less than 25 % of their working time in their country of residence. Otherwise, the social contributions are due in the worker's country of residence. And as an employer in Luxembourg, you'll also have to register with the foreign social security in order to pay the social contributions due abroad.

Note that the teleworking scheme has to be freely and mutually agreed on by the employer and the employee.

Teleworkers benefit from the same rights and are subject to the same obligations as the other employees in the company. Employers, on the other hand, are subject to certain requirements, such as making available to the worker the necessary equipment for teleworking and to check that the electrical installation and workplace are in conformity.