Luxembourg banking trade union ALEBA is looking into the content of the recent Franco-Luxembourg tax treaty to ensure fair taxation of French border workers.

Following its concerns over the fair tax treatment of French border workers in Luxembourg in the context of the 2017 tax reform, ALEBA is now turning its attention to the content of the Franco-Luxembourg tax treaty that was approved just this week by the French Parliament.

This agreement, the full content of which still needs to be analysed in depth, could provide that French border workers would not be subject to double taxation in the future. This could be the case since the convention makes clear that there is no double taxation, but rather a tax imputation on the difference between the taxes paid to Luxembourg and those calculated according to the French tax system. ALEBA has expressed its opinion that this would be unacceptable. 

As such, ALEBA plans to contact Luxembourg Finance Minister Pierre Gramegna in order to obtain the necessary clarifications, and defend, where appropriate, the rights and interests of its members and French border workers.