On 22 July 2020, the French Senate approved the law for the ratification of the pending protocol to the 2018 income and capital tax treaty with Luxembourg. The protocol, signed 10 October 2019, concerns the elimination of double taxation in relation to employment income to provide that France will apply the exemption with progression method instead of the credit method for income earned by French cross-border (frontier) workers from paid employment in Luxembourg. The protocol will apply from 1 January 2020, regardless of when the ratification procedure is complete.