{"id":25514,"date":"2025-11-12T10:00:35","date_gmt":"2025-11-12T09:00:35","guid":{"rendered":"https:\/\/uel.lu\/?post_type=article&p=25514"},"modified":"2025-11-12T10:07:40","modified_gmt":"2025-11-12T09:07:40","slug":"establishing-a-safe-harbour-in-the-greater-region-cross-border-telework-as-a-first-step-towards-luxembourgs-future","status":"publish","type":"article","link":"https:\/\/uel.lu\/en\/article\/establishing-a-safe-harbour-in-the-greater-region-cross-border-telework-as-a-first-step-towards-luxembourgs-future\/","title":{"rendered":"ESTABLISHING A “SAFE HARBOUR” IN THE GREATER REGION: CROSS-BORDER TELEWORK AS IMPORTANT STEP TOWARDS LUXEMBOURG’S ATTRACTIVENESS"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”4\/6″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]\nUEL position and Opinion – Written by Gwendoline Berger and Laura Bacharzyna<\/b><\/span>
\n[\/vc_column_text][divider line_type=”No Line”][vc_column_text css=”” text_direction=”default”]\n

Modern<\/span>is<\/span>ing<\/span> the framework for telework to attract and <\/span>retain<\/span> talent in the Greater Region.<\/span><\/span><\/strong><\/h3>\n[\/vc_column_text][divider line_type=”No Line”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”extra-color-2″][divider line_type=”No Line”][vc_column_text css=”” text_direction=”default”]The mobility and attractiveness of foreign labour have always been among the pillars of Luxembourg\u2019s economic success. Today, nearly half of the workforce contributing to the Grand Duchy\u2019s prosperity are cross-border workers, essential to the competitiveness and sustainability of our socio-economic model.[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/6″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][team_member image_url=”25494″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Gwendoline Berger” job_position=”Senior Advisor of Tax”][\/team_member][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/6″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][team_member image_url=”25489″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Laura Bacharzyna” job_position=”Acting Head of Tax”][\/team_member][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]A striking decline and new expactations
\n<\/span><\/strong><\/span><\/span><\/p>\n

For the first time in 2024, the number of cross-border workers commuting from Belgium and Germany has declined, after decades of growth. This trend is particularly concerning as it disproportionately affects professions that are suitable for telework, highlighting new challenges for employers in terms of recruitment, talent retention, and organisational structure. Telework emerged as a central element of work organisation during the pandemic, especially in sectors and roles well-suited to this mode of working, meeting employees’ expectations. It has become today a major asset for attracting and retaining talent. Yet, in Luxembourg, nearly one in two companies reports recently having lost a candidate due to a lack of flexibility regarding telework.<\/p>\n

\u00a0<\/span><\/span>[\/vc_column_text][vc_column_text css=”” text_direction=”default”]Persistent obstacles to cross-border telework<\/span><\/strong>
\n<\/span><\/span><\/p>\n

Luxembourg companies remain limited in their ability to offer cross-border telework due to tax, administrative and social security constraints. Additional reporting requirements and related costs, or the fear of creating a permanent establishment and becoming liable to taxation abroad, hinder the possibility of teleworking for Luxembourg employers and their cross-border employees.<\/p>\n

\u00a0<\/span><\/span>[\/vc_column_text][vc_column_text css=”” text_direction=”default”]A 25% “safe harbour”: an innovative and balanced solution
\n<\/b><\/span><\/span>In response to these challenges, UEL and its members propose the creation of a \u201csafe harbour rule\u201d for cross-border telework, aligned with the 25% threshold recognised by the European legislation on social security. Concretely, this would allow:<\/p>\n