Cross-border worker in Luxembourg: your salary, taxes and CNS, finally clear
Your net salary, your payslip, your tax refund and your pension: we explain what applies to you, whether you live in France, Belgium or Germany.
Your simulators
Your reflexes
- Check whether the State owes you a refund
If you worked less than 12 months or have income in France, Belgium or Germany.
See if you can be treated as a resident
90% of your income from Luxembourg? You can be taxed like a resident.
Know where to declare your income
Each country has its own rules: your Luxembourg tax return does not replace the one in your country.
Claim your commuting costs
Your home-to-work commute is deducted as a flat rate, based on distance.
Use the 111bis (yes, you too)
With tax assimilation, up to €4,500 a year of deductible contributions for your pension.
Keep track of your remote-work days
Above your country's threshold, part of your salary becomes taxable there.
Worth reading
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Taxes5 minTax assimilation: being taxed like a resident
Taxes5 minTax withholding card: how to read and correct it
Taxes7 minAnnual adjustment: get back your overpaid tax
Taxes5 minTax return or annual adjustment: which one applies to you?
Family and paperwork6 minBack-to-school allowance in Luxembourg: amount, age and paymentPractical guides
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Work and careerverified Oct. 2026Public holidays in Luxembourg in 2026 and 2027: the list and your rightsFrequently asked questions
See yourself elsewhere?
Expat
Newcomer
Future newcomer
Long-term resident
Young LuxembourgerYou work in Luxembourg and live in France, Belgium or Germany. In practice, that means your salary is taxed in Luxembourg for the days you work there and you pay into the CNS for your health cover, but you also have to deal with the tax office in your country of residence. No wonder it makes your head spin.
Let's start with what speaks loudest: your net salary. Between the gross figure on your contract and what actually lands in your account, there are social contributions and income tax deducted at source according to your tax class (1, 1a or 2). Our gross-to-net salary simulator gives you the real figure in seconds, and our guide walks you through every line of your Luxembourg payslip, including the deductions most cross-border workers forget.
On the health side, you're entitled to CNS reimbursements, but they don't cover everything. We explain what the CNS really reimburses, how to make your claim, and when supplementary health insurance is worth it.
Then there's your pension. As a cross-border worker, you contribute in Luxembourg, and if you opt to be taxed like a resident (tax assimilation), you can lower your tax with old-age pension savings under article 111bis (up to 4500 euros deductible in 2026). Our pension simulator shows you where you stand.
In short, this is where you'll find everything that matters to a cross-border worker in Luxembourg: net salary, payslip, CNS reimbursement, supplementary health cover, pension and tax return. Straight to the point, with the numbers to back it up.