6.1.2 Reciprocal Agreements

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Luxembourg /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.2 Reciprocal agreements

Commentary

Luxembourg

Luxembourg has several bilateral social security agreements.

Some of Luxembourg's reciprocal agreements cover both social security contributions and state benefit entitlement. In some agreements covering benefits, a minimum contributions period is required for aggregation of the contributions paid in each country for state benefits purposes.

These Luxembourg bilateral agreements broadly provide that social security contributions are only paid on employment income. The

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6.1.2 Reciprocal agreements

Luxembourg

9.7.2 Civil contracts

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.4 Private medical insurance

3.7.3 Sale of shares

3.7.7 Occasional leave

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

7.1 Commuting costs

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

6.1.2 Reciprocal agreements

Luxembourg

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