The threshold, without the noise.
Concrete articles for Belgian cross-border workers in Luxembourg: what counts, how to track it, how to prove it.
The tax threshold
The 34-day rule: what the June 2026 circular clarifies
Physical presence, any fraction of a day counts as a full day, training included. The official count, point by point.
The 34-day threshold, explained clearly
What actually counts for a Belgian cross-border worker in Luxembourg — and why crossing it changes everything.
Proration: why your ceiling is not 34 days
Part-time, mid-year start: the formula, eight worked examples, and the calculation traps.
Exceeding 34 days: what actually happens
Taxation from day one, dual filing, boxes 1250/2250, burden of proof.