Home schooling

34 days of telework for public service as effectively

The Education and Science Union at OGBL welcomes the fact that the new amendment recently concluded between France and Luxembourg also allows for the implementation of 34 days of tolerance for public sector employees.

French border workers

Melodie MOUZON

Melodie MOUZON

The Education and Science Union at OGBL welcomes the fact that the new amendment recently concluded between France and Luxembourg also allows for the implementation of 34 days of tolerance for public sector employees.

From next January 1, French cross-border workers will be able to benefit from an annual quota of 34 days of remote work, instead of 29 days. The amendment increasing the tax tolerance limit was signed in early November by Luxembourg Finance Minister Yuriko Backes (PD) and his French counterpart Bruno Le Maire.


(left to right) Yuriko Backes, Minister of Finance;  Bruno Le Maire, Minister of Economy, Finance, Industry and Digital Sovereignty of France

The amendment to the bilateral tax treaty between Luxembourg and France was signed by Finance Ministers Yuriko Backes and Bruno Le Maire.


But a second development related to this approval has flown somewhat under the radar, as explained by the OGBL Education and Science union this Friday.

This also provides an exception to the application of Article 18, which concerns any income received by the state, local authorities and institutions regulated by public law. “This article provided that employees of public institutions, civil servants and employees of the state and municipalities residing in France are taxed from the first day in their country of residence, unlike employees in the private sector, who benefit from the threshold of tolerance “. comments the union.

Multiple approaches

A disparity of treatment that the higher education and research department of SEW / OGBL had already raised during an interview with officials of the Luxembourg Ministry of Finance on November 19, 2020. So two years ago.

Since then, “SEW/OGBL and representatives of the staff of the University of Luxembourg and public research centers have multiplied the steps with the Luxembourg and French authorities”, underlines the union, especially during interviews with the Minister of Higher Education and Research, as well as the of the Civil Service. They also talked with MPs from the border regions and sent letters to the Secretary of State for European Affairs of France.

Therefore, these many steps have borne fruit since the new approval removes this unequal treatment, allowing the application of 34 days of tax tolerance for public service employees.

An established framework for remote work

We recall that last October, the Ministry of Public Service and the General Confederation of Public Service agreed on a new legal framework regarding telework in the public sector, which employs about 32,000 people in the country.



The Ministry of Public Service and the General Confederation of Public Service have agreed on a new legal framework for remote work.


This agreement complements article 19bis of the general status of civil servants, which regulates remote work. The agreement of the line manager and head of administration will always be required for a civil servant to work from home. In case of refusal, the opinion must be reasoned. The agreement reached last month aims above all to highlight the voluntary nature of the approach. Telecommuting should be an opportunity, not a limitation. Currently, 15,000 civil servants, half the workforce, have the necessary equipment to be able to work remotely.

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