Teleworking can influence the tax obligations of cross-border workers. Income earned on days worked outside of Luxembourg, including telework days, is generally taxable in the worker's country of residence. Luxembourg has agreements with neighbouring countries setting a threshold (currently 34 days per year) for telework without changing tax liability. Exceeding this threshold may subject the worker to tax in their home country for income earned on those additional days, potentially complicating tax filings and obligations.