Which days count toward 34?
The threshold covers days on which employment is exercised outside Luxembourg—not only home-office days.
- Counted: home office, professional travel outside Luxembourg, and continuing training outside Luxembourg.
- Not counted here: work physically performed in Luxembourg, vacation, and sick leave without work.
- A day with reduced or part-time working hours still counts as one day when work is performed outside Luxembourg.
If the threshold is exceeded, Luxembourg may lose the right to tax salary attributable to work performed outside its territory. The consequence is not simply tax on the 35th day.
This tracker is an organizational aid, not a tax record or legal opinion. Confirm day classification, treaty treatment, public-sector exceptions, and evidence requirements with your employer or tax adviser.