Lu Cross Border

Luxembourg cross-border tax for individuals for tax year 2026: tax residence (fiscal domicile or habitual stay, with the six-month rule in § 14 StAnpG); non-residents taxed only on Luxembourg-source income (art. 156 LIR) and their tax classes (art. 157bis); the option to be taxed like a resident (art. 157ter: 90% of world income or under EUR 13,000 of foreign income, with up to 50 treaty-exempt working days counted); frontier workers from France, Belgium and Germany and the 34-day treaty thresholds; social security under Reg. 883/2004 (25%) and the telework framework agreement (under 50%); the impatriate regime (art. 115 no. 13b: 50% of pay exempt, capped at EUR 400,000, for up to eight years); outbound withholding; leaving Luxembourg. Trigger on: frontalier, télétravail 34 jours, non-résident Luxembourg, assimilation 157ter, impatrié, expat regime Luxembourg, moving to or leaving Luxembourg. Out of scope: luxembourg-income-tax, luxembourg-payroll, luxembourg-social-contributions, lu-c

mkdir -p ~/.claude/skills/lu-cross-border
curl -L https://claudskills.com/skills/lu-cross-border/SKILL.md \
  -o ~/.claude/skills/lu-cross-border/SKILL.md

@misc{lu-cross-border-2026,
  author    = {openaccountants},
  title     = {Lu Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/lu-cross-border/}
}