Le travail transfrontalier évolue dans toute l’UE. Deux niveaux doivent être distingués :
European rules applicable to all member states (social security, coordination, A1).
Specific bilateral agreements, notably between FR–DE–LU, with tax thresholds specific to each country.
Factual elements:
The European framework (883/2004, 987/2009) remains the basis.
The multilateral framework agreement allows up to 49.9% of remote work in the state of residence without a change in social security (for the signatory states).
Tax thresholds vary according to bilateral agreements.
Recommendations:
Update employment contracts.
Check tax implications.
Develop a coherent EU remote work policy.
Practical observation: Organisations often apply outdated or incomplete rules.
TMWP vous conseille sur les seuils applicables et les obligations FR–DE–LU et UE.