# June 2026 circular — how a day is counted

HTML: https://teleworktracker.app/en/blog/2026-circular-34-day-rule-luxembourg.html
French: https://teleworktracker.app/blog/circulaire-2026-regle-34-jours.md
Not tax advice.

## Someone asked: did the circular change the threshold?

**Answer.** No. The threshold stays **34 days**. What tightened is the **definition of a day**. Text: Luxembourg ACD circular of 24 June 2026. Single test: **where were you physically while you worked?**

## Someone asked: does half a day count as a full day?

**Answer.** Yes. Any fraction of a day worked outside Luxembourg = **1 day**. Morning telework + afternoon at the Luxembourg office = 1 day used.

## Someone asked: do holidays and sick days count?

**Answer.** No. Leave, unused public holidays, idle weekends, sick leave: no work outside Luxembourg → 0.

## Someone asked: does training abroad use a day?

**Answer.** Yes, per the circular, same as telework or a business trip. A sales profile can hit the ceiling **with zero home-office days**.

## Table (general rule)

| Situation | Count |
| --- | --- |
| Full telework day from Belgium | 1 day |
| Morning telework, afternoon at LU office | 1 day |
| Client meeting / training outside LU | 1 day |
| Leave, holiday, sick, idle weekend | 0 |
| Full day at the Luxembourg office | 0 |

## Someone asked: is my ceiling always 34?

**Answer.** No. Part-time and incomplete years: prorate. Cited example: 75% hired 1 October → **6 days**. Formula: [proration](https://teleworktracker.app/en/blog/prorated-34-day-threshold-part-time.md).

## Someone asked: who must prove the days?

**Answer.** The taxpayer. Useful evidence: contract/telework addenda, timesheets, tickets, expense notes, hotel invoices, attendance lists. A spreadsheet rebuilt the following spring is weak. Log **the same day**.

## Belgian cross-border workers

The circular is written mainly in the France–Luxembourg frame, but it states how Luxembourg tax authorities read the tolerance. Belgians have the same 34-day figure since the 2022 protocol. Each treaty stays distinct; public-sector staff have their own rules.

## Exceeding

Not just the excess: **all** outside-Luxembourg days, from the first. See [exceeding](https://teleworktracker.app/en/blog/exceeding-34-days-belgian-tax-return.md). Social security is a different counter: [two thresholds](https://teleworktracker.app/en/blog/social-security-telework-threshold-cross-border.md).