On Thursday, May 9, 2024, two public holidays in Luxembourg – Ascension Day and Europe Day – will fall on the same working day.
The law provides for the following regulations for the double holiday (Labor Code in the version of 08.02.2024 Book II, Title III, Chapter II Labor Code):
1. The day is normally a working day. There is an entitlement to:
- the salary for the hours normally worked on that day
- 1 free public holiday
- 1 additional compensation day for the second public holiday
- (if ≤ 4 working hours, there is a right to ½ day of compensation)
2. Work is carried out on the day. There is an entitlement to:
- the salary for the hours normally worked on that day
- the average hourly pay for the number of hours actually worked
- 100 % surcharge on the normal hourly rate for the hours actually worked on the public holiday
- 1 compensation day
(if ≤ 4 hours worked, entitlement to ½ compensation day)
3. The employee would not have worked on that day anyway. There is an entitlement to:
- 1 compensation day for the first public holiday
- 1 compensation day for the second public holiday
(with an average working time of ≤ 4 hours/day, there is an entitlement to ½ compensatory day each)
The compensatory days must be granted and taken within three months.
Should you have any questions on the topics mentioned or require assistance in assessing your tax situation, we will be pleased to help you.
Your contact
- Christian Baltes, Tax advisor, Expert Comptable – christian.baltes@ludwig-maldener.com
- Manuel Büchel, Tax advisor, Expert Comptable – manuel.buechel@ludwig-maldener.com
- Isabelle Eilens, Tax advisor, Accountant – isabelle.eilens@ludwig-maldener.com
- Markus Jung, Tax advisor, Expert Comptable – markus.jung@ludwig-maldener.com
- Tobias Maldener, Tax advisor, Expert Comptable – tobias.maldener@ludwig-maldener.com
- Sabine Wahlers, Expert Comptable – sabine.wahlers@ludwig-maldener.com


