On 7 November 2022, the Luxembourg Ministry of Finance announced the signing of an agreement (amending protocol) with France to increase the tolerance (time) threshold for cross-border workers from 29 days to 34 days under the 2018 tax treaty between the two countries. As such, cross-border workers who reside in France and work in Luxembourg can work 34 days outside Luxembourg without being taxable in France (and vice versa, assumed). The protocol will enter into force after the ratification instruments are exchanged and will apply from 1 January 2023.