Continuing your professional life: apply online to the CNAP for a tax allowance certificate

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If you are entitled to an early old-age pension but you decide to continue your professional activity in Luxembourg, you are entitled to a tax allowance.

To be granted this tax relief, you must send the ACD (Administration des contributions directes ) a certificate issued by the National Pension Insurance Fund (Caisse nationale d’assurance pension - CNAP) confirming that you:

  • are eligible to claim an early retirement pension at the age of 57 or 60; and
  • have not claimed your pension rights from the CNAP.

The certificate must be applied for online via MyGuichet.lu. You can choose the procedure with authentication or without authentication.

This procedure may only be completed by persons who are covered under the general pension scheme. Persons who are not covered under the general pension scheme, must apply to their own pension institution.

The CNAP will only issue this certificate once, and it will remain valid until the date on which you draw your pension. It is not necessary to apply for a renewal.

Find out how to receive the certificate in our dedicated information page.