Working abroad

Farmers who pursue their professional activity abroad must report this in advance to the Social Security Centre (Centre commun de la sécurité sociale - CCSS). The CCSS examines the request and determines whether social protection in Luxembourg should continue.

Persons concerned

Farmers affiliated in Luxembourg, and

• pursuing their professional activity in several countries;
• regularly pursuing their farming activity and employment and/or self-employment in several countries;  

or

• temporarily pursuing their activity or a similar activity in another country.
  

Applicable countries

This article applies to farmers affiliated with Luxembourg social security, who are pursuing their activity in a country covered by Community provisions.

 This applies to: 

• European Union (EU) Member States: Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, the Netherlands, Poland, Portugal, Romania, the Slovak Republic, Slovenia, Spain and Sweden;
• European Economic Area (EEA) Member States: Iceland, Liechtenstein and Norway;
• Switzerland;
• United Kingdom (social security coordination provisions in force until 31 December 2020).

How to proceed

Working regularly in several EU or EEA countries or Switzerland

In the case of pluriactivity, farmers must contact the competent social security body in their place of residence, which in turn will determine the applicable legislation.

The principle of single legislation stipulates that farmers who work in several Member States must be affiliated for social security in a single country, as if they pursued all their activities and received all their income in that country.

This primarily covers three situations:

Farming activity in one or more Member States

Persons who typically pursue farming activity must register with the social security system of:

• the Member State in which they reside, if they pursue at least 25 % of their activity in their country of residence;

or

• the Member State where the centre of interests of their activity is located, if they do not pursue a substantial part of their activity in their country of residence.

Farming activity and employment in more than one Member State

Farmers pursuing their farming activity in a Member State, while employed in another Member State, should be affiliated only in the State in which they are employed, for both activities.

Farming activity and self-employment in more than one Member State

Farmers who also pursue self-employed activities on a regular basis are covered by the social security system of:

• the Member State in which they reside, if they pursue at least 25 % of their activity in their country of residence;  

or

• the Member State where the centre of interests of their activity is located, if they do not pursue a substantial portion of their activity in their country of residence.

Ongoing work abroad

Farmers who pursue several activities in different countries must send a request for a statement of applicable legislation for self-employed persons (Pdf, 165 Kb) to the CCSS before travelling abroad.

Temporary work abroad (posting)

Farmers who normally pursue their activity in Luxembourg and leave to pursue a similar activity in another Member State of the EU, EEA (Iceland, Liechtenstein and Norway), or Switzerland, may remain subject to social security in Luxembourg, if they meet the following conditions:

• the duration of the posting is not anticipated to exceed 24 months;
• they must have been pursuing farming activity in Luxembourg for at least 2 months prior to the start of their posting;
• they maintain an infrastructure that allows them to continue their business activity immediately after the end of the posting (e.g. managing farming land).

Request for statement of applicable legislation (form A1)

Before going abroad they must send a request for a statement of applicable legislation for self-employed persons (Pdf, 165 Kb) to the CCSS.

This request must also be made when the activity is pursued in a third-party country (non-EU or EEA Member State or Switzerland).

If entitlement to the social security system in Luxembourg continues, the CCSS will send the farmer a statement certifying that they remain subject to the social security system in Luxembourg, and inform the social security body in the temporary place of work.

Forms