International
12 December 2023

Carrying out services in Luxembourg: things to remember in 2024

by Lieven Goossens and Elise Thijs

To be legally allowed to carry out temporary projects in Luxembourg, there is a complex procedure with strict formalities, such as prior notification, checking whether a VAT number is required, posting registration, applying for social cards and A1 certificates, and keeping documentation during the provision of services. New legislation has also recently been introduced in Luxembourg regarding the required documentation to be kept, which means that in 2024, registrations will be different than before.

In a previous article we have already discussed all the formalities. In this article, we will look specifically at what you need to remember when working in Luxembourg in 2024.

Posting obligations

Posting/secondment means that employees are temporarily sent by their employer to work in another country. During this period, the employee often remains subject to the social security system of the country of origin, as confirmed by the A1 certificate. In other words, this is what happens when a Belgian company temporarily starts providing services in Luxembourg with its own staff.

Before the services can begin, a number of administrative steps must be taken. On the one hand, the ITM (Inspection du Travail et des Mines) must be notified in advance and a social card must be issued. It is also necessary to keep certain documents during the work.

Before the work

Before starting work in Luxembourg, several steps must be taken. Firstly, the ITM must be notified of the work by means of a posting registration submitted via an electronic platform. This registration must include the details of the employer, the details of the reference person, etc., but what is new is that the worker's home address must also be provided and that it is no longer compulsory to attach a medical certificate and proof of professional competence to the registration.

In addition, employees who will be working in Luxembourg must obtain a social card before starting work. This card is generated via the electronic platform and requires the employee's details, the employment contract and the A1 certificate.

During the work

During the assignment, employees must carry their social card with them at all times when working in Luxembourg. This card is necessary to enable the ITM to check that the employee meets all the documentation requirements.

Some documents, such as pay slips and time sheets, must also be submitted on a monthly basis. This submission serves as a check for the ITM to verify compliance with Luxembourg employment conditions. Failure to comply can result in substantial fines.

Do you want to work in Luxembourg with peace of mind? We are happy to take this responsibility off your hands. Contact one of our specialists at contact@vdl.be and we will make sure your posting to Luxembourg goes smoothly.

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Do you want to know more or need specialist advice? Don't hesitate to contact one of our specialists.

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Lieven Goossens

Manager International lieven.goossens@vdl.be

Elise Thijs

Paralegal International elise.thijs@vdl.be

Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.


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