In July 2023, Luxembourg and Germany concluded an amending Protocol to the Germany-Luxembourg tax treaty (hereinafter 鈥榓mended DTT鈥�),1 which is applicable as of 1 January 2024. 听Among other topics, this Protocol includes new regulations and clarifications for cross-border workers. 听In addition, a new consultation agreement between Germany and Luxembourg was concluded on 11 January 2024, which is intended to clarify these new regulations.2
This GMS Flash Alert explains some of the key changes for cross-border workers 鈥� especially for those resident in Germany with an employer located in Luxembourg.