Teleworking is a form of organising and/or carrying out work with the aim to grant employees more flexibility at work (for example working from home). While doing this, the employee will provide the employer certain guarantees as far as compliance with the work contract is concerned.
As an employer, you can spare your employees from having to regularly commute between their home and their workplace. As a result, this will contribute in return by reducing the stress and mobility problems. The number of work desks needed for employees can be on the other hand also significantly reduced. Hence, you save money.
The employees in Luxembourg appreciate the teleworking scheme and 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 cannot 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.
Finally, both employer and the employee need to be freely and mutually agree the teleworking scheme.