According to a release from Luxembourg's Ministry of Finance, officials from Germany and Luxembourg signed an amending protocol to the 2012 income and capital tax treaty between the two countries on 6 July 2023. The protocol essentially provides that cross-border workers who reside in Germany and work in Luxembourg can work up to 34 days per year from their home in Germany without being taxable in Germany (and vice versa). The protocol is the first to amend the treaty and will enter into force after the ratification instruments are exchanged. It is to apply from 1 January 2024.