Coworking and teleworking in Luxembourg’s public service

CGFP is calling for hours spent in a coworking space no longer to count towards the teleworking limit for public servants. For cross-border workers, the ministry distinguishes between the administrative calculation and the workplace considered for tax purposes.

Coworking can count as teleworking when the administrative calculation is made of the time a state employee spends working remotely, while being considered in-person work for tax purposes for cross-border workers when the coworking space is in Luxembourg. This distinction is at the heart of the debate reignited by CGFP: the union is calling for hours spent in these spaces no longer to count towards the legal teleworking limit.

One place, two calculations

In its statement of 11 November 2026, CGFP is calling for an amendment to the law adopted by the Chamber of Deputies on 13 October. It is targeting a specific rule: work in a coworking space is included in the calculation of the teleworking limit, set at 60% of the employee’s working hours. CGFP says the new law is due to come into force on 1 January 2027.

The limit applies to the proportion of working time spent teleworking. It does not automatically give every employee the right to work three days a week from home or a shared workspace. The Ministry of the Civil Service points out that the duties must be able to be carried out remotely and that the interests of the service are taken into account. Teleworking is neither a right nor a general obligation.

For the administration, then, a day spent in a coworking space in Luxembourg counts as time worked remotely. For cross-border workers’ tax purposes, the ministry says a different logic applies: hours spent in a space located in the territory of the Grand Duchy are considered in-person work, not teleworking. In that case, the physical location matters more than the working arrangement chosen by the public-sector employer.

Why CGFP wants to change the rule

CGFP believes this method of calculation risks discouraging employees from using shared workspaces. If coworking hours eat into the same limit as days worked from home, an employee who wants to preserve their scope for teleworking at home may be tempted to use these sites less. The union fears that these spaces will consequently become less attractive.

The argument relates to the aims attributed to coworking: bringing the workplace closer to home and reducing long commutes. CGFP considers it contradictory to promote these spaces while including them in the legal limit.

CGFP also says it has agreed with the Minister for the Civil Service, Serge Wilmes, to carry out an initial assessment after the provisions have been implemented. This assessment is to examine how they are working in ministries, administrations and public institutions, and identify any potential difficulties. The announced discussion does not amount to an agreement to change the limit: the request to revise the law remains the union’s.

What authorisation means for an employee

The ministry’s FAQ states that coworking spaces are open to state employees, subject to prior authorisation from the head of administration. The ministry recommends that this authorisation be formalised in writing and signed by the human resources manager. Remote working must be compatible with the duties performed.

The ministry and its entities generally recommend three days of remote working per week, at home, in a coworking space or combining the two. This guidance does not mean that three days are granted to every employee: the arrangement must be discussed with the line manager and take account of how the service operates. According to the FAQ, spending three days in a coworking space leaves no scope to telework from another location during the same week.

The arrangement also assumes that tasks can be carried out without paper files, using a secure connection, notably via VPN. The spaces do not have printers; rooms can be booked for confidential calls.

For cross-border workers, location changes the tax treatment

The tax rule described by the ministry concerns work carried out in a coworking space located in Luxembourg. For a cross-border worker coming from France, Belgium or Germany, these hours are treated as in-person work in the Grand Duchy. They are therefore not counted as days of teleworking abroad under the framework set out in the FAQ.

This explains why the two treatments do not contradict each other: the employer’s administration counts coworking as remote working time, while the tax interpretation mentioned by the ministry focuses on the territory where the employee works. The case described does not automatically extend to a space located in the cross-border worker’s country of residence. In an individual case, the applicable rules depend on the relevant tax framework.

The debate is therefore about a practical trade-off: for a public servant, coworking can bring work closer to home and avoid a journey to the main office, while already being counted as remote work in the recommendations published by the MFP. CGFP wants these hours excluded from the legal calculation; the ministry, for its part, presents coworking as remote work in its organisation. It is this difference in treatment, not the tax status of the location, that the union’s demand seeks to change.