Applying for a tax allowance certificate from the National Pension Insurance Fund (CNAP) if continuing to work
Last update
Summary:
Anyone who is eligible to claim an early retirement pension but who continues to work can benefit from tax relief. To do so, you should request a certificate from the CNAP (Caisse nationale d’assurance pension) and forward it to the Luxembourg Inland Revenue (Administration des contributions directes - ACD).
This procedure may only be completed by persons who are covered under the general pension scheme. If you are not covered under the general pension scheme, you must apply to your pension institution.
Article 129g of the amended Income Tax Law of 4 December 1967 (loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu) provides for a tax allowance for people who:
- meet the conditions to receive an early retirement pension; but
- are still working.
To be granted this tax relief, you must send the ACD a certificate issued by the 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 CNAP will only issue this certificate once, and it will remain valid until the date on which you draw your pension. There is therefore no need to renew your application every year.
Who is concerned
Anyone who:
- is affiliated to the general pension scheme; and
- works in Luxembourg; and
- is eligible to claim an early retirement pension; but
- is still working in Luxembourg.
Prerequisites
The CNAP will only accept your application if you:
- are aged between 57 and 65; and
- are not receiving a personal pension from the CNAP.
How to proceed
Filing an application
Applications must be filed online via the MyGuichet.lu platform. You can choose the procedure with authentication or without authentication.
- Procedure without authentication
- Procedure with authentication
You can use this procedure if you do not have a LuxTrust product or an electronic identity card (eID).
The procedure with authentication using a LuxTrust product or an eID has many benefits which are not available if you use the procedure without authentication. In particular, the data already stored in your private eSpace will be entered automatically for you.
Supporting documents
All requested supporting documents must be attached.
Submitting an incomplete application could delay the issuing of your certificate.
Processing of your application by the CNAP
Confirmation of your pension insurance record
In order to issue the requested certificate, your insurance record must be confirmed. This step allows the CNAP to collate and check your full insurance history in Luxembourg and, where applicable, abroad, in order to determine whether you are eligible to apply for an early retirement pension.
Time required to issue the certificate
The time required to issue your certificate will depend on your personal circumstances and pension insurance record.
If you have worked in several different countries, the CNAP will, where necessary, request an official career statement (form P5000) from the foreign social security institutions. In that case, the time required to issue your certificate may be longer, as the CNAP has no influence on how quickly foreign institutions respond.
You will receive your certificate by post as soon as all of the required information has been received. No action will be required on your part.
Online services and forms
Online services
Who to contact
National Pension Insurance Fund (CNAP
- Address:
-
1A, boulevard Prince Henri
L-1724
Luxembourg
L-2096 Luxembourg
- Phone:
- (+352) 22 41 41 1
- Phone:
-
(+352) 22 41 41 65 00
Hotline Pensions
- Website:
- http://www.cnap.lu
Open Closes at 15.30
- Thursday:
- 8.00 to 15.30
- Friday:
- 8.00 to 15.30
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.00 to 15.30
- Tuesday:
- 8.00 to 15.30
- Wednesday:
- 8.00 to 15.30
