Postings abroad

Self-employed persons who have to carry out their professional activity abroad must inform the Social Security Centre (Centre commun de la sécurité sociale - CCSS) in advance. The CCSS examines the request and determines whether social security protection in Luxembourg is maintained.

Persons concerned

Self-employed persons who are affiliated in Luxembourg and

• who temporarily carry out their activity or a similar activity in another country  

or

• who regularly carry out a self-employed activity and/or an employed activity in several countries.
  

 

The activity can be carried out in one or more countries covered by Community provisions, in particular:

• 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  

How to proceed

Determining applicable legislation

In the event of pluriactivity, self-employed persons must contact the competent social security institution in their place of residence, which must determine the applicable legislation.

Working temporarily abroad (posting)

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

• the foreseeable duration of the posting does not exceed 24 months;
  
• they must have exercised a self-employed activity in Luxembourg for at least 2 months before the beginning of their posting;
• they must maintain an infrastructure enabling them to continue their activity immediately after the end of the posting (for example, have offices, pay taxes, holding a professional card or being a member of a professional organisation or chamber).
  

Working regularly in several EU or EEA countries, Switzerland or United Kingdom

The principle of single legislation, which applies without exception to all situations, provides that self-employed persons who work in several Member States must be affiliated in one country only, as if they carried out all their activities and received all their income in that country.

This primarily covers two situations:

Self-employed activity in 2 or more Member States

Persons who carry out a normal self-employed activity must affiliate with the social security system

• of the Member State of residence, if they carry out 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 carry out a substantial portion of their activity in their country of residence.

Working as an employee and as a self-employed person in 2 or more Member States

Self-employed persons who pursue their self-employed activity in a Member State, and at the same time work as an employee in Luxembourg, are to be affiliated for both activities to the luxembourgish social security system only.

Applying for a certificate for working abroad (form A1)

Self-employed persons who are required to carry out their professional activity abroad or who regularly carry out several activities in different countries, must submit a request for certificate of applicable legislation for self-employed persons to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) before their departure abroad.

This application must also be filled in if the activity is carried out in a third country (non-EU or EEA Member State or Switzerland).

If the entitlement to the social security system in Luxembourg continues, the CCSS sends the self-employed a certificate certifying that they remain subject to the luxembourgish social security system and inform the social security institution of the place of temporary employment.

Forms