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In brief

With the COVID-19 pandemic coming to an end, agreements regarding taxation and social security legislation for cross-border workers who telework from Germany, Belgium and France will not extend past 30 June 2022.

Teleworking will be governed by the following:

  • The convention on teleworking of 20 October 2020, declared a general obligation under the Grand-ducal Regulation of 22 January 2021
  • The relevant provisions of the Luxembourg Labor Code, including the new law adopted in March 2022 on the implication of the staff delegation in the introduction or modification of a specific teleworking scheme at a company level
  • For entities under the supervision of the Commission de Surveillance du Secteur Financier (CSSF), Circular CSSF 22/804 updating Circular CSSF 21/769 on governance and security requirements for supervised entities to perform tasks or activities through telework that will apply from 1 July 2022

As an employer, it is therefore time for the following:

  • Adjusting your existing teleworking policy to comply with the different sets of rules and regulations applicable to your organization
  • Finalizing and implementing your teleworking policy and the related mutual agreements with your employees

For further information and to ensure your organization complies with the applicable legal and regulatory requirements, please get in touch with your usual Baker McKenzie contact.


Annie Elfassi is the Partner in charge of the Litigation and Employment departments of Baker McKenzie's Luxembourg office. She has over 19 years of experience. Prior to joining the Firm in 2019, Annie Elfassi was a member of the Litigation and Risk Management practice and headed the Employment department of a leading law firm in Luxembourg.


Sabrina Bodson is a counsel in the Employment Practice Group of Baker McKenzie's Luxembourg office. She has over 15 years of experience. Prior to joining the Firm in 2022, Sabrina was a counsel in the employment department of a Magic Circle firm in Luxembourg. She is a frequent speaker on employment law issues in seminars and conferences and contributor to various employment law related publications.

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