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Have you recently signed your first employment contract in Luxembourg while living in Belgium? Congratulations! You are now officially one of the many Belgian cross-border workers active on the Luxembourg labour market. Wondering what steps you need to take next? We explain everything in this article.
What administrative steps are required for a first job in Luxembourg?
Rest assured, the formalities are not as complicated as they might seem!
Healthcare
Your Luxembourg employer has a period of eight days from the start of your contract to register you with the Centre Commun de la Sécurité Sociale (CCSS). You will then be covered by the Luxembourg social security system.
You will automatically receive your Luxembourg social security card by post, granting you access to healthcare services in Luxembourg.
If you wish to continue seeing your doctor in Belgium, this remains entirely possible. Simply request form BL1 from the Caisse Nationale de Santé (CNS) and submit it, once completed, to your Belgian health insurance fund. This document ensures that your healthcare costs in Belgium are reimbursed in line with local Belgian rates.
Taxation
Since the signing of the new Belgian-Luxembourg double taxation agreement, which entered into force in 2022, income earned from employment in Luxembourg is taxed in Luxembourg rather than in Belgium, except in specific cases such as teleworking days exceeding the agreed threshold.
The CCSS automatically transmits your details to the Luxembourg tax authorities. You will then receive your tax card by post, which must be given to your employer for income tax to be deducted at source.
In certain cases, you may also be required to submit a Luxembourg income tax return. You can consult our dedicated article on filing a tax return in Luxembourg to find out more.
Please note: if you reside in Belgium, you must nevertheless declare your Luxembourg income for information purposes in your annual Belgian tax return, even though it is not taxed in Belgium. You must also declare any bank accounts held abroad.
Deepening your understanding of your rights
Pension
Your contributions to the Luxembourg pension scheme entitle you to a state pension once you have worked in the country for at least one year. The legislation requires 120 months of insurance in total to establish entitlement to a pension, by aggregating periods worked in Luxembourg and in other European Union countries, including Belgium. However, the financial calculation remains country-specific. Your Belgian and Luxembourg contributions are therefore taken into account together when determining eligibility.
Child benefit
The country responsible for paying child benefit depends on your family and employment situation. In general, if your spouse works in Belgium, Belgium remains the competent state. However, if Luxembourg benefits are higher, Luxembourg may pay a differential supplement to cover the difference, usually once or twice a year. Children residing in Belgium remain covered for healthcare through the Belgian health insurance fund, with the possibility of a Luxembourg top-up for certain treatments.
Unemployment
While you are employed in Luxembourg, your social security contributions include unemployment insurance. However, in the event of full unemployment (end of contract or dismissal), you must register as a jobseeker in Belgium, with Le Forem if you live in Wallonia, VDAB if you live in Flanders, or Actiris if you live in the Brussels-Capital Region. Unemployment benefits will then be paid by Belgium in accordance with Belgian legislation, on the basis of employment certificates issued by your Luxembourg employer and transmitted via form U1 (formerly E301).
Find more information about Luxembourg labour law on our blog.
