Posting workers to Luxembourg

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Summary:

Non-Luxembourg-based employers may assign their employees to temporary postings in Luxembourg. Even if your employee is assigned to a posting in Luxembourg under their original employment contract, you must file a posted worker declaration with the ITM by no later than the date on which the posting is scheduled to begin, and you must also comply with a number of other rules.

e-Détachement
Go to online services and forms

As a non-Luxembourg-based employer, you may assign your employees to temporary work postings:

  • in Luxembourg; and
  • as part of a contract for the provision of cross-border services between your business and a business or client in Luxembourg.

When you assign an employee to a posting in Luxembourg:

  • they will be working under their original employment contract;
  • their rights and obligations under their employment contract will remain in force; and
  • they will remain covered under the social security scheme of the country where they normally work.

You must also:

  • ensure that your employee is authorised to stay/work in Luxembourg;
  • prove that your employee has social security cover;
  • file a posted worker declaration with the Luxembourg Inspectorate of Labour and Mines (Inspection du travail et des mines – ITM) by no later than the date on which your employee is scheduled to begin working in Luxembourg. Worker postings must be declared through the 'e-Détachement' online platform and, in filing your declaration, you will need to provide the details that are required:
    • to obtain your 'social badge' (badge social); and
    • for the ITM to carry out its legal checks;
  • to comply with the labour law and income tax requirements that apply to posted workers.

Who is concerned

Any non-Luxembourg-based business that wishes to assign an employee to a work posting in Luxembourg for a limited period of time, as provided for in a contract for the provision of services.

The provisions governing worker postings do not apply to:

  • self-employed workers;
  • workers employed by merchant navy undertakings.

Prerequisites

Formalities to be completed with the Ministry of the Economy

If your business is established:

Formalities to be completed with the Registration Duties, Estates and VAT Authority

As a foreign business providing services in Luxembourg, you must register for VAT in Luxembourg so that your business complies with the VAT rules applicable to the provision of services.

Formalities to be completed with the Inspectorate of Labour and Mines (ITM)

Before assigning employees to postings in Luxembourg, you must file a posted worker declaration in order to receive a 'social badge' (badge social) for each posted worker. This requirement must be fulfilled regardless of where your business's registered office is located, and for all of your posted workers, regardless of their nationality.

The 'social badge' contains:

  • the employee's identity details; and
  • a bar code that enables the ITM to access the data that you provided in the posted worker declaration.

Before the start of the posting, you must designate a person who:

  • may be a natural or legal person;
  • must be in Luxembourg for the duration of the posting;
  • will be your reference for communications with the ITM and other competent authorities, regarding compliance with the conditions governing your posting.

How to proceed

Rules applicable to postings depending on where your business's registered office is located

If your business is based in an EU Member State or a country treated as such, you may assign employees to postings in Luxembourg for the provision of occasional and temporary services.

The countries that are treated as EU Member States are:

  • those countries that are party to the Agreement on the European Economic Area, i.e.:
    • Iceland;
    • Liechtenstein;
    • Norway;
  • the Swiss Confederation.

If your business is established in a third country, the provisions of the European Posting of Workers Directive:

  • on the provision of services do not apply to your business;
  • state that your business may not be treated more favourably than businesses established in a Member State.

Your business may provide services to:

  • private individuals; or
  • other businesses (sub-contracting); or
  • end-user businesses within the same group.

Posted workers and social security cover

The formalities regarding social security registration requirements for posted workers differ depending on where your business's registered office is located.

As such, the formalities differ depending on whether your business is established:

  • in the EU;
  • in a country treated as an EU Member State;
  • in a country that has entered into an agreement with Luxembourg;
  • in a country that is not bound by an agreement with Luxembourg.

Posted workers and the right to stay and work in Luxembourg

The conditions governing your employees' right to stay and work in Luxembourg during their posting depend on:

  • where your business's registered office is located; and
  • their nationality.

If you are a business established in the EU, your posted worker must possess:

  • if they are an EU citizen:
    • an identity card; or
    • a passport;
  • if they are a third-country national:
    • a passport; and
    • an EU residence permit. Within 3 months of arriving in Luxembourg, your employee must apply for a residence permit for employees of a Community service provider.

If your business's registered office is located in a third country, your posted worker must possess:

  • if they are an EU citizen:
    • an identity card; or
    • a passport;
  • if they are a third-country national:
    • a temporary authorisation to stay; and
    • a passport and, if applicable, a visa. Within 3 months of arriving in Luxembourg, your employee must apply for a residence permit for posted workers.

Posted workers and Luxembourg labour law

As a non-Luxembourg-based business assigning workers to postings in Luxembourg, you must comply with Luxembourg's mandatory labour law rules, especially those governing:

  • the social minimum wage;
  • working hours, work breaks, and daily and weekly rest periods;
  • paid leave and, where applicable, collective leave;
  • public holidays;
  • temporary work and loans of labour;
  • the protective measures applicable to working conditions and the employment of children and young people, pregnant women, and women who have recently given birth;
  • the equal treatment of men and women, and non-discrimination in the workplace;
  • mandatory time off from work, in compliance with legislation on unemployment for weather-related and technical reasons;
  • clandestine labour and illegal employment, including the provisions governing work permits for non-nationals of a European Economic Area Member State;
  • employees' health and safety in the workplace in general and, more specifically, minimum health and safety requirements;
  • the conditions in which employees are housed, when they are housed by their employer in accommodation away from their usual workplace;
  • benefits or refunds to cover travel, housing and dining expenses incurred by employees working further than commuting distance from their home.

You must comply with Luxembourg's minimum social wage and paid leave requirements, unless the posting is for the purpose of carrying out:

  • initial assembly works; or
  • first-time installation works provided for in the contract for the provision of services.

Such works:

  • must be essential for the commissioning of the good being supplied;
  • must be carried out by qualified or specialist staff;
  • may not exceed 8 calendar days over a period of 12 months;
  • must not be considered as construction work.

However, a posted worker declaration must still be filed for such installation works.

On the other hand, certain rules will be specific to you and your business, and you will not be required to comply with those provided for under Luxembourg law. The rules in question are those governing:

  • the type of employment contract (permanent or fixed-term);
  • part-time work;
  • company-wide collective agreements.

Taxation of posted workers

Determining the place of taxation

The remuneration that you pay your posted worker will be liable to taxation in the home country and/or in Luxembourg, depending on:

  • the employee's tax residence – which is generally the country where the employee's permanent place of residence is located); and
  • how long the posting is for.

The place of taxation is determined with reference to the international tax treaties concluded between:

  • the employee's country of residence; and
  • Luxembourg.

Taxation in the country of origin

As a general rule, your employee's remuneration is taxable in the country where their main residence is located, if all 3 of the conditions below are satisfied:

  • the length of the employee's temporary stay in Luxembourg does not exceed 183 days. However, depending on the applicable tax treaty, and on the employee's country of residence, these 183 days are counted differently. Thus:
    • for France, the 183-day limit applies to the duration of any one assignment in the year, regardless of the number of assignments in the year;
    • for Belgium and Germany, the 183-day limit applies to the entire year;
  • as an employer established outside Luxembourg, the posted worker's remuneration is paid by you;
  • the posted worker's remuneration is not paid by a permanent establishment in Luxembourg.

If any one of these conditions is not met, the employee's income for their work in Luxembourg will be taxable in Luxembourg.

Taxation in Luxembourg

Your employee's remuneration for their work in Luxembourg will be taxable in Luxembourg, if:

  • any one of the 3 conditions mentioned above is not satisfied; or
  • no tax treaty exists between Luxembourg and the country where your business's registered office is located; or
  • your posted worker has established their tax residence in Luxembourg, because:
    • they have a permanent place of residence in Luxembourg – i.e. Luxembourg is where they have family and social connections, engage in cultural and political activities etc. ; or
    • their main residence is in Luxembourg – i.e. they live in Luxembourg for at least 6 months a year.

If your employee is liable to pay tax in Luxembourg, you must:

  • deduct the withholding tax yourself; or
  • let your employee file an income tax return for residents.

Online services and forms

Online services

e-Détachement

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Downloadable forms

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Who to contact

  • Inspectorate of Labour and Mines (ITM)

    Address:
    3, rue des Primeurs L-2361 Strassen
    B.P. 27, L-2010 Luxembourg
    Phone:
    (+352) 247 76 100
    Fax:
    (+352) 247 96 100
    Email address:
    contact@itm.etat.lu
    Website:
    https://itm.public.lu/en.html
    Closed ⋅ Opens Monday at 8.30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.30 to 12.00 , 13.30 to 16.30
    Tuesday:
    8.30 to 12.00 , 13.30 to 16.30
    Wednesday:
    8.30 to 12.00 , 13.30 to 16.30
    Thursday:
    8.30 to 12.00 , 13.30 to 16.30
    Friday:
    8.30 to 12.00 , 13.30 to 16.30

  • Inspectorate of Labour and Mines (ITM) Regional Office Diekirch

    Address:
    2, rue Clairefontaine L-9220 Diekirch Luxembourg
    B.P. 27, L-2010 Luxembourg
    Phone:
    (+352) 247 76 100
    Fax:
    (+352) 247 96 100
    Website:
    https://itm.public.lu/fr/nous-connaitre/guichets/diekirch.html
    Closed ⋅ Opens Monday at 8.30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.30 to 12.00, 13.30 to 16.30
    Tuesday:
    8.30 to 12.00, 13.30 to 16.30
    Wednesday:
    Closed
    Thursday:
    8.30 to 12.00, 13.30 to 16.30
    Friday:
    8.30 to 12.00, 13.30 to 16.30

  • Inspectorate of Labour and Mines (ITM) Regional Office Esch-sur-Alzette

    Address:
    1, boulevard de la Porte de France L-4360 Esch-sur-Alzette Luxembourg
    B.P. 27, L-2010 Luxembourg
    Phone:
    (+352) 247 76 100
    Fax:
    (+352) 247 96 100
    Website:
    https://itm.public.lu/fr/nous-connaitre/guichets/esch-alzette.html
    Closed ⋅ Opens Monday at 8.30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.30 to 12.00, 13.30 to 16.30
    Tuesday:
    8.30 to 12.00, 13.30 to 16.30
    Wednesday:
    8.30 to 12.00, 13.30 to 16.30
    Thursday:
    8.30 to 12.00, 13.30 to 16.30
    Friday:
    8.30 to 12.00, 13.30 to 16.30

  • Inspectorate of Labour and Mines (ITM) Regional Office Strassen

    Address:
    3, rue des Primeurs L-2361 Strassen Luxembourg
    B.P. 27, L-2010 Luxembourg
    Phone:
    (+352) 247 76 100
    Fax:
    (+352) 247 96 100
    Website:
    https://itm.public.lu/fr/nous-connaitre/guichets/strassen.html
    Closed ⋅ Opens Monday at 8.30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.30 to 12.00, 13.30 to 16.30
    Tuesday:
    8.30 to 12.00, 13.30 to 16.30
    Wednesday:
    8.30 to 12.00, 13.30 to 16.30
    Thursday:
    8.30 to 12.00, 13.30 to 16.30
    Friday:
    8.30 to 12.00, 13.30 to 16.30

  • Inspectorate of Labour and Mines (ITM) Regional Office Wiltz

    Address:
    20, route de Winseler L-9577 Wiltz Luxembourg
    B.P. 27, L-2010 Luxembourg
    Phone:
    (+352) 247 76 100
    Fax:
    (+352) 247 96 100
    Website:
    https://itm.public.lu/fr/nous-connaitre/guichets/wiltz.html
    Closed ⋅ Opens Wednesday at 8.30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    Closed
    Tuesday:
    Closed
    Wednesday:
    8.30 to 12.00, 13.30 to 16.30
    Thursday:
    Closed
    Friday:
    Closed

2 of 5 bodies shown

Joint Social Security Centre (CCSS)

Address:
4, rue Mercier L-2144 Luxembourg
L-2975 Luxembourg
Phone:
(+352) 40 14 11
Website:
https://ccss.lu/en.html
Closed ⋅ Opens Monday at 8.00
Saturday:
Closed
Sunday:
Closed
Monday:
8.00 to 16.00
Tuesday:
8.00 to 16.00
Wednesday:
8.00 to 16.00
Thursday:
8.00 to 16.00
Friday:
8.00 to 16.00

Contact form

The reception desks can only be visited by appointment.

Ministry of Home Affairs General Department of immigration - Department for foreigners

Address:
26, route d'Arlon L-1140 Luxembourg Luxembourg
B.P. 752, L-2017
Phone:
(+352) 247 84 040
from 9.00 to 12.00 and from 14.00 to 16.00
Fax:
(+352) 22 16 08
Email address:
immigration.public@mai.etat.lu
Website:
https://maint.gouvernement.lu/en.html
Enrolment and issuing of biometric residence permits: by appointment only

Ministry of the Economy General Directorate for SME, Craft and Retail

Address:
19-21, boulevard Royal L-2449 Luxembourg Luxembourg
L-2937 Luxembourg
Email address:
info.pme@eco.etat.lu
Website:
https://meco.gouvernement.lu/en.html
Telephone numbers vary according to the departments concerned.

Related procedures and links

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Further information

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