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Paid employment as a resident
Receiving a salary
Identifying and reporting income from paid employment
Applying for the social minimum wage tax credit
Filing a tax return as a resident employee
Conditions under which resident taxpayers become subject to tax obligations in Luxembourg
Filling in a tax return as a resident (taxation by assessment)
Adjustment of withholding tax on salaries by annual adjustment as a resident taxpayer
Settling unpaid taxes (temporary regime from 1 January 2016 to 31 December 2017)
Tax cards - application, registration of a tax deduction or correction
Requesting and/or amending a tax card as a resident employee or pensioner
Choosing between joint taxation or individual taxation as a married taxpayer
Change in personal circumstances
Tax implications in the event of marriage
Tax implications in the event of a civil partnership
Claiming tax relief for children
Receiving certain tax benefits for dependent children who are not part of the applicant's household
Obtaining a tax reduction in the form of tax relief
Applying for the single-parent tax credit (crédit d'impôt monoparental - CIM);
Tax implications in the event of divorce, separation or dissolution of a partnership
Understanding the tax consequences of a spouse's or partner's death
Income tax deductible expenses
Deduct financing costs related to a loan for primary residence
Deducting job-related expenses (business expenses)
Deducting interest and other expenses related to the acquisition / construction / renovation of an unoccupied building
Deducting allowance payments to a divorced spouse or other ongoing allowance payments
Applying for tax deductions for the purchase of an electric car, an electric bike or a bicycle
Deducting social security contributions
Deducting contributions, insurance premiums and interest expense related to a personal loan
Deducting the premiums paid to a private pension plan
Deducting home purchase savings contributions
Deducting premiums paid to a supplementary pension scheme
Deducting gifts or donations
Tax relief for unavoidable and extraordinary expenses
Requesting a tax allowance for extraordinary expenses
Being posted to or hired in Luxembourg as a highly qualified worker
Benefiting from the tax regime for highly skilled and qualified workers (impatriates)
Payment of tax due
Paying taxes as an employee or pensioner
Dealing with enforced collection of outstanding tax
Challenging a decision by the Luxembourg Inland Revenue
Paid employment as a non-resident
Filing a tax return as a non-resident employee
Conditions under which non-resident taxpayers become subject to tax obligations in Luxembourg
Opting as a non-resident to be treated as a resident for tax purposes
Filling a tax return as a non-resident (taxation by assessment)
Adjustment of withholding tax on salaries by annual adjustment as a non-resident
Requesting and/or amending a tax card as a non-resident employee or pensioner
Specific tax provisions for cross-border workers
Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
Self-employed activities, managing directors and liberal professions
Initial registration with the tax authorities
Registering for VAT with the Luxembourg Registration Duties, Estates and VAT authority
Receiving income from self-employed activities, a directorship or a liberal profession
Identifying and reporting earnings from self-employment as a primary or secondary source of income
Identifying and reporting directors' fees or attendance fees
Filing a tax return as a resident
Filing a tax return as a non-resident
Deduction of social security contributions by self-employed taxpayers
Owning land or real estate
Paying the property tax
Payment of tax due by self-employed taxpayers
Owning real estate (building, land)
Collecting rent
Reporting income from a rental property
Putting furnished residential property up for short-term rental
Reporting the sale or exchange of real estate
Paying communal taxes
Paying the special communal tax for unoccupied buildings or vacant development land
Construction or renovation of real estate
Applying for VAT rebate or direct application of the super-reduced tax rate
Purchasing real estate
Applying for a tax credit on notarial instruments ("Bëllegen Akt")
Gifting real estate
Making a gift or donation
Owning a vehicle
Buying a vehicle abroad
Importing a new or used vehicle purchased in a country outside the European Union
Paying VAT for a new or used vehicle purchased in an EU Member State
Applying for a partial refund of or exemption from the road tax as a large family or a disabled person
Providing an employee with a company car
Tax provisions for company cars for employees (leasing)
Inheritance or gifting of assets
Accepting, contesting or renouncing an inheritance
How to calculate taxes on an inherited estate
Filing a declaration of inheritance or transfer on death
Will/last wishes
Organising an estate based on a will
Planning an estate without drafting a will
Pensions/Allowances
Having a tax deduction or a correction listed on a tax card
Collecting a pension
Identifying and declaring a legal pension
Identifying and reporting income from a private pension plan
Tax treatment of an employer-sponsored supplementary pension scheme
Receiving annuity income
Identifying and reporting maintenance payments from a former spouse
Tax relief for unavoidable extraordinary expenses
Receiving investment income
Declaring interest received
Identifying and reporting dividend income
Identifying and reporting income from the purchase or sale of shares or other securities
Employer's obligations
Employee remuneration
Filing extracts of salary or pension statements as an employer
Importing goods into Luxembourg by post or by express courier
Certificates/attestations
Applying for a property tax certificate from the communal tax office
Certificate of tax residence
Application for a certificate of tax residence
Applying for recognition of level of education, a diploma or professional qualifications
Applying for recognition of diplomas (baccalauréat/maturité)
Applying for recognition of the level of education (Elementary and High School) without achieving a final diploma
Applying for recognition of the level of studies, the equivalence of diplomas and the equivalence of professional qualifications
Carrying out a professional activity
Prerequisites for entering the world of work
Registering as a jobseeker
Applying for a criminal record certificate
Obtaining official approval for a higher education degree earned abroad
Registering a higher education diploma obtained abroad in the register of certificates
Seeking a new job
Measures for professional integration
Applying for social inclusion income (REVIS)
Collective working relations
Declaring candidacy in staff delegate elections
Voting in staff delegate elections
Rights and responsibilities of the staff delegation and its members
Roles of the health and safety representative and equal opportunities officer
Benefiting from a collective agreement
Preparing and filing a modification or correction to a tax card
Self-employed work
Self-employed professional artists and entertainment workers without regular employment
Additional measures for independent professional artists and intermittent workers in the entertainment industry within the framework of the COVID-19 health crisis
Entitlement to social benefits as a self-employed professional artist
Receiving benefits during periods of inactivity as an intermittent worker in the entertainment industry
Applying for a grant to support artistic creation, training and retraining
Types of contract and work arrangements
Concluding a permanent employment contract
Fixed-term employment contracts
Part-time employment contracts
Seasonal employment contracts
Temporary agency work
Hiring domestic staff
Amending an employment contract
Fines in the event of a late declaration for the start or end of employment to the Joint Social Security Centre (CCSS)
The status of senior management under labour law
Contracts for young people
Employment initiation contracts (contrats d'initiation à l'emploi – CIE)
Apprenticeship contracts
Signing an internship contract or agreement
Student job contract for work during school holidays
Concluding a fixed-term employment contract as a pupil or student
Work arrangements
Opting for a telework arrangement
Can an employee refuse to work overtime?
Requesting payment of overtime
Tardiness to work: practical advice for employees
Time-savings accounts
Undergoing a medical check for new employees
Medical examinations for employees
Psychological harassment in the workplace
Leave and public holidays
Requesting legal annual leave
Use of leftover leave from the previous year
Compensation for work on public holidays
Compensation for time off or for work on public holidays
Leave for personal reasons
Applying for leave for family reasons in the context of the COVID-19 pandemic
Application for a certificate of leave for family support in the context of fighting Covid-19
Applying for leave for personal reasons (special leave)
Maternity leave for the birth of a child
How to benefit from the protection scheme for pregnant or breastfeeding women
Applying for adoption leave in the event of adopting a child
Requesting parental leave for the birth or adoption of a child
Requesting leave for family reasons in the event of the illness of a child
Applying for family hospice leave to care for a dying or seriously ill person
Training leave
Applying for individual training leave
Applying for leave without pay for training purposes
Application for linguistic leave
Leave for employees holding elected offices or public service roles
Applying for political leave for elected communal representatives
Applying for social mandate leave
Applying for leave as a member of the national representation of pupils' parents
Leave for extra-professional activities
Application for sporting leave
Applying for special leave if you are a volunteer firefighter in the Grand Ducal Fire and Rescue Corps (CGDIS)
Application for development cooperation leave
Applying for leave for youth workers
Job search leave
Applying for job search leave
Incapacity for work due to illness or accident
Declaring an incapacity for work
Declaring an incapacity for work as a government employee
Incapacity for work at the employee's most recent position
Being redeployed internally by an employer due to incapacity to perform a job
External redeployment to the job market in the wake of incapacity to perform a previous job
Disability preventing participation in the labour market
Applying for a disability pension in case of inability to work
Insured risks
Reporting an accident at work / a commuting accident
Reporting a school / extracurricular accident
Declaring an occupational disease
Available benefits in case of a work-related accident, a commuting accident, or an occupational disease declared prior to 1 January 2011
Requesting the reopening of an accident file for medical treatment of an accident or occupational disease
Applying for the review of an accident pensionannuity following an accident or occupational disease that occurred before 1 January 2011
Requesting the repurchase of a life pension (in case of accidents or occupational illnesses that occurred before 1 January 2011)
Applying for survivor benefits (accidents at work or occupational diseases that occurred before 1 January 2011)
Available benefits in case of a work-related accident, a commuting accident, or an occupational disease declared as of 1 January 2011
Requesting compensation for material damage, dental crowns, prostheses, orthoses or epitheses
Request the reopening of an accident file for medical treatment of an accident or occupational disease declared as of 1 January 2011
Applying for a full pension in the event of total work incapacity following a declared work accident or occupational disease
Applying for a waiting pension while waiting for external reclassification following an accident at work or an occupational disease
Requesting compensation or the review of compensation for non-patrimonial damages as an insured victim of an accident at work or an occupational disease
Applying for a partial pension for loss of income due to the consequences of a reported work accident or occupational disease
Available benefits for survivors in case of a work-related accident, a commuting accident, or an occupational disease declared as of 1 January 2011
Applying for a survivor's pension in the event of an accident at work, a commuting accident or an occupational disease
Claiming compensation for moral damage in the event of an accident at work, a commuting accident, or caused by an occupational disease
Means of appeal
Disabled-employee status
Applying for the disabled employee status
Appeals against decisions concerning disabled workers
Registration of disabled employees with the ADEM
Receive guidance for placement on the conventional job market or in a sheltered workshop as a disabled person
Application for registration with the Disability and Redeployment Department
Application for severely disabled allowance
Resignation/Dismissal
Terminating your employment contract with notice
Terminating an employment contract by mutual consent of the parties
Terminating an employment contract due to serious misconduct on the part of the employer
Requesting an employment certificate at the end of the working relationship
Requesting a receipt in full and final settlement at the end of the employment relationship
Requesting early payment of supplementary pension in the event of a resignation/dismissal
Change of employer: is there a non-compete clause?
Requesting the reasons for dismissal with notice
Dismissal with immediate effect for serious misconduct
Disputing a dismissal before the Labour tribunal
Protection of pregnant women against dismissal
Tax exemption for severance pay upon termination of employment contracts
Claiming priority for re-employment
Employer's bankruptcy
Requesting compensation following bankruptcy of an employer
Employer's death or disability
Death or physical incapacity of an employer
Applying for unemployment benefits as a salaried worker
Applying for unemployment benefits when self-employed
Applying for unemployment benefits as a young resident who has completed training
Claiming unemployment benefits as a cross-border worker having lost their job in Luxembourg
Unemployment benefits for European Union (EU) nationals relocating to another country in the EU
Taking into account the benefit of a company car in the calculation of the full unemployment benefit
Appealing against a refusal or withdrawal of unemployment benefits
Re-employment support
Claiming temporary re-employment support
Geographic mobility support for unemployed and redeployed workers
Entering into an employment reintegration contract as a job seeker
Completing a professionalisation internship as a jobseeker
Measures for young people
Early retirement/retirement
Applying for early retirement for job creation
Applying for progressive early retirement
Application for early retirement due to corporate restructuring
Application for early retirement for shift-work and night-work employees
Applying for early retirement for unemployed persons on benefits
Calculating the early retirement allowance
Applying for early retirement / old age pension
Applying for the child-raising pension "Mammerent"
Having years spent bringing up children (baby years) recognised for retirement
Taking retirement after purchasing insurance periods not worked
Applying for reimbursement of social security contribution payments
Applying for an old-age pension as a cross-border worker
Application for continued, supplementary or voluntary pension insurance
Civil partnership (PACS)
Declaring a domestic partnership (PACS)
Understanding the legal implications of entering into a civil partnership (PACS)
Registering a civil partnership formed abroad in Luxembourg
Ending a civil partnership (PACS)
Choosing or changing the matrimonial regime
Preparing for a civil marriage
Preparing for a civil marriage abroad
Obtaining recognition of a marriage performed abroad
Separation/divorce
Choosing a form of divorce or (de facto or legal) separation
Having a legal separation or divorce obtained abroad (EU and non-EU) recorded in the Civil Registers
Applying for custody rights or visitation rights for children in the wake of a divorce or legal separation
Declaring joint parental authority following a divorce or separation
Using salary seizure to obtain maintenance payment following a divorce
Requesting an advance on and recovering maintenance payments
Application for a certificate of celibacy
Application for parental consent
Obligations in the event of the birth of a child
Declaring a birth
Choosing a child's first name and surname
Fostering and adopting a child
Applying for full adoption of a child
Applying for the simple adoption of a child or adult
Allowance in the event of the birth of a child
Maternity allowance
Applying for family allowance
Applying for the supplementary allowance for children with a disability
Leave in the event of the birth of a child
Hosting an au pair
Being an au pair in Luxembourg
Applying to have a child cared for in a daycare facility or by a childminder
Receiving childcare service vouchers
Child assistance
Enrolling in the 'Bilan 30' programme
Applying for an individualised support plan (PAI).
Receiving early years support
Specific aid schemes
Applying for financial aid for special home adaptations for the physically disabled
Support services for elderly and/or dependent persons
Wills/last wishes
Performing a will search
Aid and assistance for dependent persons
Long-term care insurance benefits
Applying for coverage of long-term care insurance
Applying for inpatient care benefits for a dependent person
Applying for financial assistance to pay for gerontology services
Application for benefits for home care of a dependent person
Applying for financial aid from the long-term care insurance to install assistive technologies at home
Application for long-term care insurance with a view to receiving home adaptations
Hiring of personnel for aid and care for dependent persons
Social welfare measures
Financial aid for low-income households
Applying for the cost-of-living benefit
Applying for assistance for fuel-poor households
Child and family assistance
Finding out about and/or requesting help for a child or young person in distress
Becoming a host family
Euthanasia/palliative care
Receiving palliative care
Information on requesting euthanasia or assisted suicide
Declaring a death in the family
Organising a burial or cremation
Survivor benefits
Applying for the funeral allowance
Obtaining a benefit for close relatives in the event of the death of an employee or the recipient of an old-age or disability pension (3-month goodwill period)
Applying for a survivor's pension in case of the death of a spouse or partner
Applying for an orphan's pension in the event of the death of a parent
Acquiring a dog
Identification and declaration of dogs
Schooling for children aged 3 to 11 (basic education)
Registering a child in an educational establishment
Registering your child at a basic education school (ages 3-11)
Registering a child who has recently arrived in the country in a basic education class
Referring a case to the School Mediator
Enrolling children with special educational needs for basic education
Looking after and supporting children with special needs in basic education
Aid and counselling for basic education
Requesting support at school for basic education
Educational guidance for pupils at the end of basic education (primary)
Filing an appeal where parents disagree with the recommendation for their child's transition from the primary to classical or general secondary education
Schooling for young people aged 12 and over: secondary education
Enrolment in secondary education
Enrolment in secondary education (from the age of 12 +)
Enrolling a young person who has recently arrived in the country
Consulting the Department for the Schooling of Foreign Children (SECAM)
Aid for Secondary Education
Applying for scholastic or educational support at the post-primary level
Applying for reasonable accommodation
Get your school textbooks free of charge
Applying for subsidies for students from low-income families enrolled in the classic or general secondary education system
Applying for the stay-in-school subsidy for students in the classic or general secondary education system
Higher or post-secondary education
Enrolling for higher education
Enrolling at the University of Luxembourg
Enrolment at the University of Luxembourg as a third-country national
Doing a semester abroad from the University of Luxembourg
Studying abroad with Erasmus+ as part of an undergraduate degree at the University of Luxembourg
Applying for financial aid for students in higher education
Recognition of university diplomas
Enrolling for vocational higher education
Registering as a student working towards an advanced technician's certificate (brevet de technicien supérieur – BTS)
Working and studying
Education and training for adults
Diploma-certified continuing training
Obtaining a general secondary-school leaving diploma through evening or distance courses (eBAC)
Obtaining a Master Craftsman's certificate
Earning a technical secondary diploma through evening classes or a work-study programme
Obtaining a higher-education degree through evening or distance classes
Applying for accreditation of prior experiential learning (VAE)
Applying for accreditation of prior experiential learning – Bachelor's degree, Master's degree or advanced technician's certificate
Applying for accreditation of prior experiential learning (VAE) – CCP, DAP, DT, DES and master craftsman's certificate
Applying for accreditation of prior experiential learning – Continuous vocational training certificates – LLLC
Non-diploma continuing training
Participating in adult language courses
Participating in adult learning courses
Continuing professional development training
Participating in a retraining programme for jobseekers
Identity papers
Applying for a Luxembourg identity card
Booking an appointment online with the Guichet.lu reception desk
Managing ID card electronic certificates
Changing the PIN for an electronic identity card
Loss, theft or destruction of an ID card
Application for a visa for a stay outside of the European Union
Applying for a passport as a resident
Applying for a passport as a non-resident
Making an appointment online at the Passport Office to apply for and collect a passport
Certificates, copies of documents and extracts from criminal records
Criminal record certificates
Certificates and copies of documents
Requesting a birth certificate
Requesting a death certificate
Application for a certificate of residence
Applying for a certificate, a copy of a deed, certification of a signature or a certified copy
Application for a certification of signature
Having Luxembourg documents legally certified for use abroad
Application for a certified copy of a document
Requesting a certificate of registration on the electoral rolls
Applying for a certificate of nationality
Setting up and moving house in Luxembourg
Declaration of arrival
Declaring one's move to a new commune of residence
Transcription of acts in Luxembourg
Having a foreign driving licence registered, exchanged or converted
National Register and identification of natural persons
Listing on the National Register
Consulting my personal data recorded in the National Registry of Natural Persons (Registre national des personnes physiques - RNPP)
Validating personal data in the National Registry of Natural Persons (RNPP)
Requesting a correction or an update of my personal data in the National Registry of Natural Persons (RNPP)
Access to information held by institutions
How to request a document from a public administration or government department
Access to the public archives
Applying for a special dispensation to consult or reproduce archives
Submitting complaints to the CNPD
Filing a claim with the National Commission for Data Protection
Choice and change of surname and/or first name
Surnames and first names
Luxembourgish nationality
Obtaining Luxembourgish nationality automatically
Obtaining Luxembourgish nationality by simple operation of law
Acquiring / Reclaiming Luxembourgish nationality
Prerequisites for voluntary acquisition of nationality
Acquiring Luxembourgish nationality by option
Acquiring Luxembourgish nationality by naturalisation
Reclaiming Luxembourgish nationality
Loss of Luxembourgish nationality
Renouncing Luxembourgish nationality
Forfeiture of Luxembourgish nationality
Taking part in communal elections
Registration on the electoral rolls for the communal elections
Consulting the electoral rolls and filing appeals
Applying to vote by post in communal elections
Declaring inability to vote in communal, legislative or European elections, or in a referendum
Standing as a candidate in communal elections
Taking part in legislative elections
Registering to vote in legislative elections
Applying to vote by post in legislative elections
Voting in legislative elections
Standing for legislative elections
Taking part in European elections
Registering on the electoral rolls for the European elections
Viewing the electoral rolls and filing appeals
Applying to vote by post in European elections
Declaring inability to vote in communal, legislative or European elections
Standing as a candidate in the European elections
Requesting to vote by post in a referendum
Voting in referendums
Requesting to vote by post in a communal referendum
Voting in a communal referendum
Social elections
Electing representatives to the Chamber of Employees
Participatory democracy
Lodging applications and petitions
Exercising the right to petition the Chamber of Deputies
At European level
Exercising one's right to petition the European Parliament
Organising a European citizens' initiative
Contributing to a public inquiry
Guarantee of conformity
Right to a guarantee of conformity
Distance contracts
Contracting financial services offered remotely
Entering into a distance contract or off-premises contract with a professional
Exercising the right to withdraw after having concluded a distance contract or an off-premises contract
Consumer credit / loan agreements
The credit intermediary concept
Special credit agreements
Credit agreements in the form of overrunning
Entering into a credit agreement when a consumer is already in default on the initial credit agreement
Credit agreements in the form of overdraft facilities
Display of prices
Display of prices for products and services
Unfair trading practices
Identifying unfair commercial practices
Reporting unfair commercial practices
Door-to-door selling
Liberalisation of door-to-door selling and consumer rights
Amicable settlement of a dispute between a consumer and a professional
Getting help from the Mediator of Consumption
Purchasing a package holiday
Organising your holidays as associated travel arrangements
Sale and organisation of travel- and tourism-related services and holiday packages
Timeshares – Contracts for shared use of property, long-term holiday product contracts, and resale and exchange contracts
Asserting your rights if you are denied boarding or if your flight is cancelled or delayed
Asserting your rights in case of delays, material and bodily injury or death related to transport by train
Asserting one's rights in the event of delay, bodily injury, or death in connection with transport by bus or coach
Exercising your rights in the event of a delay, bodily harm or death in connection with passenger transport by boat
Referring a case to the Luxembourg Commission for Travel Disputes
Meeting declaration requirements for cash or equivalent means of payment
Importing goods into Luxembourg
Appeals and settlement of disputes
Appealing against an administrative act
Understanding the social security courts and the appeals process
Administrative complaints
Filing an administrative complaint with the Nature and Forest Agency
Filing an administrative complaint with the Environment Agency
Filing an administrative complaint with the Water Management Agency
Filing a complaint with the Independent Luxembourg Broadcasting Authority
Settling a dispute out of court
Referring to the Ombudsman (Mediator) to settle a dispute with a public administration
Getting help from the Centre for Civil and Commercial Mediation
Requesting mediation services from the Luxembourg Regulatory Institute (Institut Luxembourgeois de Régulation – ILR)
Request the out-of-court resolution of a dispute at the Luxembourg Financial Sector Supervisory Commission (CSSF)
Using the European ombudsman
Getting help from SOLVIT Luxembourg to settle disputes with foreign administrations
Appealing against a judgement
Challenging a civil judgment
Lawyers' fees and court costs
Requesting assistance with legal fees
Understanding lawyers' fees
Paying legal expenses
Use of languages in the Luxembourg courts
Giving evidence in legal proceedings
Applying for compensation from the State as a victim of a violent offence
Applying for clemency
Submitting an application for clemency
Disputing a dismissal
European small claims settlement procedure
Making use of the European Small Claims Procedure
Online Police Station
Online declaration of loss of belongings
Online declaration of found objects
Online declaration of damage caused by a vehicle
Filing a complaint online
Referrals to the Inspectorate of Police
Lodging claims or complaints against the police
Travelling in Luxembourg
Requesting a disability and priority card
Using public transport in Luxembourg
Application for a travel card for people with reduced mobility (Adapto)
sserting one's rights in the event of delay, bodily injury, or death in connection with transport by bus or coach
Personal means of transport
Taking the driving test
Accompanied driving
Understanding the points-based driving licence
Applying for a certificate of authenticity concerning the driving licence
Extending the validity of a driving licence
Replacing a stolen, lost or damaged driving licence
Immediate revocation of a driving licence
Exchange of information on road-safety-related traffic offences
Validity of a driving licence when relocating within the EEA
Applying for an international driving licence
Buying a vehicle that was last registered in Luxembourg
Applying for a licence plate number
Re-registering a vehicle
Temporarily deregistering a vehicle
Re-registering a vehicle after it has been temporarily de-registered
Selling a vehicle that was last registered in Luxembourg
Permanently deregistering a vehicle
Proof of conformity of a motor vehicle
Periodic technical inspection of vehicles
Winter tyres compulsory in Luxembourg for winter driving conditions
Applying for a duplicate of the document issued by the SNCA
Purchasing and importing a vehicle from a foreign country
Buying a vehicle last registered outside Luxembourg
Importing a vehicle when moving to Luxembourg
Booking an appointment online with the Customs and Excise Agency
Financial aid for the acquisition and possession of a road vehicle
Requesting a subsidy for the purchase of a pedelec25 or a bicycle
Applying for financial aid for the purchase of an electric or hybrid vehicle
Applying for financial aid to install a private electric-vehicle charging station
Applying for a residential parking permit
Requesting a disabled parking permit
Violations of the Highway Code
Paying or disputing a standard fine
Paying or contesting a fine or penalty notice when caught by a speed camera
Damages - accidents
Tax exemption for Belgian residents with company cars
Purchasing a home
Contractual aspects
Understanding the content and legal value of a sales agreement
Purchasing a pre-construction property
Direct aid in the form of a capital payment
Applying for State financial aid to purchase or construct a dwelling (purchase or construction subsidy)
Applying for a savings subsidy to finance a home
Applying for a State home loan guarantee
Financial aid for interest on loan repayments
Applying for an interest subsidy
Applying for a government employee interest subsidy
Applying for interest relief
Indirect financial aid (tax benefits)
Applying for an energy performance certificate (Energiepass) for a building
Requesting a free and neutral basic energy advice on energy efficiency, sustainable housing and renewable energy
Applying for financial aid for an energy consultation (PRIMe House - former regime)
Applying for financial aid for energy efficiency renovations in an existing residential building (PRIMe House - former regime)
Applying for financial aid for technical installations to improve energy efficiency (PRIMe House - former regime)
Applying for a financial incentive for electricity produced from renewable energy sources
Commonhold ownerhip
Requesting an extract from the Land Registry
Applying for the commonhold division table of a multi-unit building (vertical cadastre)
Rental lease agreements
Entering into a rental lease agreement as a tenant/landlord
Terminating a rental lease as a tenant / owner
Understanding the specific features of the inventory in the context of a residential lease agreement
Financial aid for housing
Applying for government aid to finance a rental deposit
Applying for a rent subsidy
Renting a subsidised dwelling
Renting a property through the Social Housing Agency
Rental property owners/landlords
Opting for social lease management
Disputes between tenants and landlords
Defending one's rights in court as a tenant/landlord in matters involving rental agreements
Resolving a dispute between a tenant and landlord on the setting of rent and/or additional rental expenses
Recovering rainwater
Applying for financial aid to install a rainwater catchment system
Short-term rental of a furnished residential property
Applying for a building permit for the construction, transformation or demolition of a building
Applying for official measurement of a property
Demarcating property boundaries
Reporting construction/renovation defects and seeking reparation
Applying for permission to put up a commercial sign or advertisement panel
Applying for the subsidy supplement for architect or consulting engineer fees
Applying for financial aid for an energy consultation by an approved energy consultant (PRIMe House 2017)
Applying for financial aid for the construction of a house - class AAA or BBB (PRIMe HOUSE - former regime)
Applying for financial aid for the construction of a sustainable dwelling (PRIMe House 2017)
Applying for a LENOZ certificate for a building
Application for a building permit (or construction permit)
Application for the year-of-construction certificate for a dwelling
Habitable floor area
Calculating the habitable floor area of a dwelling
Renovation/Transformation
Applying for financial aid from the State for the renovation of old housing
Applying for financial aid to improve the sound insulation of residential buildings against aircraft noise
Applying for subsidies for restorations of historical buildings or buildings of remarkable architecture carried out before 28 December 2014
Applying for subsidies for restorations of historical buildings or buildings of remarkable architectural value carried out after 28 December 2014
Applying for financial aid for energy efficiency renovation of a residential building (PRIMe House 2017)
Applying for financial aid for renewable energy-based technical installations (PRIMe House 2017)
Climate loans
Applying for a zero-interest "KlimaPrêt" climate loan
Applying for a low-interest "KlimaPrêt" climate loan
Sale of a dwelling
Tax on realised capital gains
General development plan (Plan d'aménagement général - PAG)
Amendment of a general development plan (PAG)
Partial development plan (Plan d'aménagement particulier - PAP)
Application for a special development plan (PAP)
Health/Social
Appointment booking for Large Scale Testing
PCR COVID-19 test using the code provided in the invitation received by post
COVID-19 test by blood sample using the code provided in the invitation received by post
PCR COVID-19 test before or after a stay abroad
Booking an appointment for vaccination against COVID-19 using the code provided in the invitation received by mail
Participation in contact tracing
Booking an appointment online with a health insurance fund
Making an appointment with the National Health Fund (CNS) online
Making an appointment with the Health Insurance Fund for Communal Civil Servants and Employees
Health insurance – maternity
Social security registration for an employee or self-employed person and their family
Registration with social security
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Homepage > Citizens > Employment > Early retirement/retirement > Pension insurance
Non residents
Update in progress
Last updated more than 5 years ago
Retirement, in the context of the general regime of pension insurance, may be requested by insurance holders having reached the maximum working age or who have paid contributions for long enough to draw their pension.
The benefits provided are calculated on the basis of the number of years of work completed and the contributions paid, which form the insurance history;
Depending on their insurance history, the insured party could opt either for a normal or an early old-age pension.
Who is concerned
All persons engaged in a professional occupation (be it on an employed or self-employed basis), or drawing a replacement benefit (sickness benefit, maternity benefit, workplace accident compensation or unemployment benefit), are covered by the general pension insurance regime.
Public sector agents (employed by the State, the communes, the Luxembourg rail operator CFL) are subject to a special pension scheme, with its own specific terms and conditions.
Pension insurance guarantees a normal old-age pension at 65 years of age (legal retirement age). In certain conditions, an early old-age pension can be granted at the age of 60, or as early as age 57;
The right to old-age pension is linked to the attainment of a specific age:
beyond the age of 65: anyone having held at least 120 months of insurance, whether mandatory, continued, voluntarily or relative to a retroactive purchase, is entitled to an old-age pension;
beyond the age of 60: anyone having held 480 months of insurance, whether mandatory, continued, voluntary, through retroactive purchases or the purchase of additional periods, including at least 120 months of insurance, whether mandatory, continued, voluntary or through retroactive purchases, is entitled to an early old-age pension;
beyond the age of 57: people having held 480 months of mandatory pension insurance are entitled to an early old-age pension.
Those receiving an early old-age pension are within their rights to continue engaging in a professional activity, but the latter may influence the granting and calculation of the pension. On the other hand, after 65, professional activity and pension can be combined with no restrictions whatsoever.
To avoid delays, it is important to file the request for the old-age pension with the competent organisation around 2 months before the date of eligibility. Social security benefits, of whatever type, are only grant upon formal application by the parties concerned.
The normal old-age pension falls due on the insured party's 65th birthday or, if the conditions of attribution are met only later, then from that date onwards.
The early old-age pension only falls due on the day after the expiry of the insured's rights to their professional income. For the application of the above stipulations, every day of the month in which the pension starts is counted uniformly for one 30 th of the month.
Old-age pensions are paid monthly in advance, and cease to be paid at the end of the month of the beneficiary's death.
Conditions of allocation
The benefits are calculated on the basis of the insurance history, which includes periods of mandatory insurance and equivalent insurance periods. These periods are taken into account both for establishing eligibility for pension (contribution period) and for calculating its amount (proportional mark-ups and flat-rate mark-ups).
Mandatory periods of insurance
These are periods of activity for which the contributions have been paid – e.g.
employed or self-employed professional activity;
unemployment benefit, sickness or maternity benefit, and early retirement;
apprenticeship as part of professional training after 15 years;
parental leave and baby-years (on condition that the worker is a Luxembourg resident);
agricultural activities engaged in by the spouse or partner, parents and partners under certain conditions;
aid and charitable care for a dependent, in a non-professional capacity;
activities for the benefit of the sick, and for the greater good, by members of religious associations and similar persons;
activities in a developing country in the context of development aid;
war, military service, peacekeeping operations;
day and night placement of children by an accredited organisation in the sphere of social work, family care and therapy;
youth volunteering activities organised by not-for-profit NGOs;
working time spent by disabled persons in sheltered workshops;
high-level sporting activity.
Periods of mandatory insurance are calculated in months. For a month to be counted as a full insurance month, the individual must have worked at least 64 hours. For self-employed workers, the minimum period of work required in a month is 10 calendar days. Smaller fractions of a month are carried over to the next month.
Equivalent insurance periods (additional periods)
Equivalent periods are not covered by contributions, but they can be used to make up the 40-year contribution period required for retirement at 60, provided they do not conflict with another pension scheme, either in Luxembourg or abroad.
These periods include:
years of study and professional training between the ages of 18 and 27;
periods of disability benefit;
years of raising a child under 6 years old (this period of education is raised to 8 years in the case of two children, to 10 years when the individual has three children, and to 18 years if the child suffers from a physical or mental defect);
periods of non-payment when the unemployed young person is not yet entitled to unemployment benefit;
periods of insurance corresponding to self-employed professional activity, exempt from contributions before 1 January 1993;
periods of professional activity in the Grand Duchy of Luxembourg prior to the establishment of the old contribution-based pension schemes, or exempt from mandatory insurance because of the legal regulations applicable to those schemes, provided those periods do not otherwise confer the right to benefits, and up to a maximum of 15 years;
periods between 1 January 1990 and 31 December 1998 when a person provided care to the recipient of a healthcare benefit, a special benefit for severely handicapped persons, an increase in accident pension for incapacity to work, or a supplement on top of the social minimum wage;
periods of professional activity subject to insurance under the legislation of the country of origin, for people having held the status of political refugee before acquiring Luxembourgish nationality, provided they are excluded from receiving benefits from any international or foreign regime;
periods during which the disabled worker was unable to work in a sheltered workshop, for reasons beyond their control, and periods before this law entered into force, when the individual was 18 or more years of age and unable to earn a living due to physical or intellectual disabilities.
Equivalent insurance periods only count towards completing the contribution period required for early old-age pension (after 60), and for the minimum pension, and for the purposes of acquiring flat-rate mark-ups on pensions.
Periods of continued insurance
In case of discontinuation of the mandatory insurance, the person in question may, at their own expense and within 6 months of their deregistration, request the continuation of their pension insurance, if they have 12 months of mandatory insurance contributions over the previous 3 years.
This arrangement enables people who lose their insured status—for any of a variety of reasons—to avoid a financial loss in terms of their retirement.
The insured individual can enjoy such insurance at a "reduced cost" for a limited period of 5 years, during which the minimum threshold for contributions will only be a third of the monthly social minimum wage for an unskilled worker of at least 18 years of age;.
Periods of voluntary insurance
Residents of less than 65 years of age who have reduced or interrupted their professional activity for family reasons (marriage, raising of a child under 15 years old, or caring for a dependent) can take out voluntary insurance if they are not eligible for continued insurance.
The affected individual must prove they have worked for at least 12 months at some point in their lives, and that they are not entitled to a personal pension. That insurance may be taken out at any time, but is not retroactive.
The insured individual can enjoy such insurance at a "reduced cost" for a limited period of 5 years, during which the minimum threshold for contributions will only be a third of the social minimum wage for an unskilled worker of at least 18 years of age.
Retroactive purchasing of insurance periods
Residents under the age of 65 years of age having accrued at least 12 months of mandatory insurance and not holding a personal pension can retroactively purchase the following periods (if they occurred after the age of 18):
years of marriage;
years of raising a child under 15;
care for a recognised dependent or handicapped person;
time spent as a subscriber to a non-recognised foreign pension scheme.
The normal retirement age is legally set at 65. The employment contract of an employee entitled to pension expires at that age, with no notice period being necessary.
However, it is possible to retire at the age of 57, under certain conditions. Therefore, one must distinguish between normal old-age pension and early old-age pension.
Normal old-age pension
To qualify for the so-called normal old-age pension, workers must:
have reached the age of 65;
have contributed over at least 10 years (120 months) to the old-age insurance scheme, whether mandatory, continued, voluntary or relative to retroactive purchasing of periods of insurance.
Months of insurance contributions in other European countries are also taken into account.
If the insured party has fewer than 10 years insurance contribution upon reaching the age of 65, they can:
continue their professional activity with the same employer (in which case, the pension will fall due upon completion of the mandatory contribution period);
request to be reimbursed in the amount of their contributions through salary or through the employer, adjusted for inflation.
Early old-age pension
It is possible to take early retirement:
at the age of 57: if the insured party has accrued 480 months (40 years) of mandatory insurance contributions;
at the age of 60; if the insured party has accrued 480 months of insurance (mandatory, continued, voluntary, retroactive purchases, or purchases of additional periods), including at least 10 years (120 months) of insurance, whether mandatory, continued, voluntary, or through retroactive purchases.
Employees who have reached retirement age are wholly within their rights to give up professional life. Employees are not required to inform their employer of their retirement or to give notice.
Early pension is not to be confused with early retirement, which may also be taken at the age of 57.
Procedures and competent bodies and administrations
Application for old-age pension
In the context of the general pension scheme, old-age pension is awarded only upon formal application from the receiver. Application forms can be obtained from the National Pension Insurance Fund (Caisse nationale d'assurance pension - CNAP), the National Health Fund (Caisse nationale de santé - CNS), commune administration centres, or can be downloaded. These forms, correctly filled in and duly signed, must be sent to the CNAP.
If the insured party claims equivalent contribution periods subsequent to several years of study, they must also provide a copy of their diploma or an enrolment certificate from the educational institution in question.
If, before the introduction of the single status and the merging of the private-sector pension funds, the applicant was registered with multiple pension funds during their professional career, the application is to be sent to the CNAP. Depending on the complexity of the files, it is advisable to file the application 2-6 months before you become legally entitled to pension.
In the case of cross-border workers, the application must be filed with the relevant organisation in the country of residence, in compliance with the legal stipulations.
Application to join continued/voluntary pension insurance scheme
The application forms to join the continued/voluntary pension insurance scheme are available from the CNAP, the CNS, and communal administration offices, or can be downloaded. The application should be submitted either to the Centre commun de la sécurité sociale (Joint Social Security Centre), or to the CNAP.
Conditions of acceptance for continued insurance
having accrued 12 months of mandatory insurance during the 3-year period prior to losing the mandatory insurance coverage (in case of membership of an insurance scheme abroad, applicants must give details of the relevant pension insurance scheme);
in case of loss of mandatory insurance coverage, the application must be filed within 6 months of the event.
Conditions of acceptance for voluntary insurance
residence in the Grand Duchy of Luxembourg;
favourable opinion after having taken the social security medical exam (for persons who fail to meet the conditions of acceptance for continued insurance);
reduction or discontinuation of professional activity for family reasons (periods of marriage, periods of raising a child under 15, periods of providing care or aid to a recognised dependent);
less than 65 years of age;
non-entitlement to a personal pension;
accrual of 12 months of mandatory insurance.
Amount of pension
The CNAP shall accept an application to estimate the level of a pension if and only if the applicant is over the age of 55. At that time, it is helpful for the applicant to give a full account of their secondary and tertiary education and professional career, providing the necessary documents as proof (certificate of education or diploma for studies undertaken after the age of 18, job record for work outside of Luxembourg, etc.). The time required to process an application to estimate the level of a pension depends on the complexity of the application. Processing can take between one and three months, or even six months in particularly complex cases.
Index number and base year
An old-age pension comprises a flat-rate mark-up and a proportional mark-up.
The level of pension under the general scheme depends on:
the length of the individual's professional career;
the salary received over the course of the individual's insurance history;
the ceiling on earnings subject to contributions (i.e. the amount beyond which declared salary is not longer taken into account in calculating pension, which is five times the social minimum wage).
Using these data, the pension is calculated on the basis of the report established yearly by the pension fund. Thus, it is important to check whether the amount stated on the report actually corresponds to the declared annual salary. The following play a part in this calculation:
The index number 100;
the base year 1984;
the adjustment of current pensions for inflation, cost of living, average level of salaries and wages (flat-rate and proportional mark-ups), but this is likely to be tempered by a moderating factor if the pension insurance fund's expenses exceed its income from contributions;
appreciation of salaries at the time of granting of the old-age pension, regardless of the fund's financial status.
The amount of pension is increased if the applicant is in receipt of a benefit in kind (for example, the leasing of a vehicle). As the benefit in kind is subject to pension contributions, its value is taken into account when calculating the pension, within the limit of the ceiling on earnings subject to contributions – i.e. five times the social minimum wage.
Duration element: flat-rate mark-ups
The flat-rate mark-up is granted on the basis of the length of the individual's insurance record, irrespective of their level of income.
In calculating that duration, the years of insurance contributions, whether mandatory, equivalent, continued, voluntary, and those retroactively purchased.
For an insurance record of 40 years (the maximum duration), in 2013, the flat-rate mark-up was 23.5 %, but will increase to 28 % by 2052, based on the legal reference amount – i.e. EUR 489.98 per year at the index base 100, with base year 1984. This amount is the same for each insurance holder. For each year missing from the complete 40-year history, 1/40th of EUR 489.98 – i.e. EUR 12.25 – is deducted. However, every year begun is treated as an entire year.
Contributory element: proportional mark-ups
The proportional mark-up sets a proportional amount (pro rata) of all annual income declared throughout the individual's insurance history, evaluated on the index base 100, with base year 1984.
In 2013, the proportional mark-up rate was 1.85 % of the insured individual's total professional income, but this will be reduced to 1.6 % by 2052. Depending on the applicant's age and professional history, this rate may be increased, on certain conditions which will be gradually relaxed for beneficiaries having reached the age of 55 (60 in 2052) and having accrued 38 years (40 years in 2052) of contributions, whether mandatory, continued, voluntary, or through retroactively purchasing periods not worked. The rate may therefore be up to 2.05 % of the total professional income.
Unlike the flat-rate mark-up, the declared income taken into account may be for a period of more than 40 years. Years of equivalent insurance are not taken into consideration in calculating the proportional mark-up, as no salary would have been declared during those periods.
That proportional amount plus the flat-rate mark-up make up the gross annual old-age pension. In addition, beneficiaries will receive an end-of-year bonus (i.e. a 13th month, provided the fund's financial status allows for it).
Salaried employment/self-employment
Retirees over the age of 65 are allowed to engage in a full-time, paid professional activity. In such a case, they are free to receive both their pension and a salary.
In case of early retirement, i.e. for a person retiring under the age of 65:
the early retiree may, as an employed worker, receive income of less than one third of the social minimum wage with no limitation;
an early retiree receiving a salary of more than one third of the social minimum wage may:
combine their legal pension and a salary, with no limitations whatsoever, provided the total does not exceed a ceiling set as the average of their five highest salaries subject to contributions during their insurance history;
combine their legal pension and a salary, but if the total exceeds the average of their five highest salaries subject to contributions during their insurance history, then the legal pension will be reduced to bring the total back below that ceiling;
an early retiree receiving income as a self-employed worker of more than one third of the social minimum wage per year will have their early pension cancelled.
Minimum and maximum amounts
Under no circumstances may an old-age pension be less than 90 % of the reference amount if the beneficiary has completed 40 years of insurance contributions. This sum is decreased by one 40th per missing year between the 20th and 39th years.
To qualify for the minimum pension, applicants must have accrued at least 20 years of insurance, including 10 years of mandatory, continued, voluntary or retroactively purchased insurance.
The maximum amount is five 6ths of the quintuple of the reference amount.
Forms / Online services
Demande d'admission à l'assurance pension volontaire
Antrag zur freiwilligen Rentenversicherung
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National Pension Insurance Fund
1A, boulevard Prince Henri
Phone : (+352) 22 41 41-1
from 8.15 to 16.00 / Contact form: http://www.cnap.lu/accueil-mail/
(+352) 22 41 41-1 National Pension Insurance Fund Path to National Pension Insurance Fund
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Règlement grand-ducal modifié du 5 mai 1999
concernant l'assurance continuée, l'assurance complémentaire, l'assurance facultative, l'achat rétroactif de périodes d'assurances et la restitution de cotisations remboursées dans le régime général d'assurance pension
Loi du 21 décembre 2012
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