The French lower house of parliament has approved the law to ratify the amending protocol to the 2018 income and capital tax treaty with Luxembourg on 13 February 2025.
The protocol, signed on 7 November 2022, raises the time threshold for cross-border workers under the treaty from 29 days to 34 days.
This protocol, the second amendment to the treaty, will come into effect once the ratification instruments are exchanged and will apply retroactively from 1 January 2023.
Earlier, Luxembourg and France signed an income tax treaty and a new protocol on 20 March 2018, replacing the existing agreement signed on 1 April 1958.
