Strengthened obligations in case of secondment to Luxembourg

Luxembourg imposes stricter obligations on foreign companies that temporarily second employees in Luxembourg.

1. Base légale pour la déclaration préalable de détachement

Toute entreprise, établie hors du Luxembourg et souhaitant détachant un ou plusieurs travailleurs au Luxembourg, est obligée de faire une déclaration préalable auprès de l’inspection sociale luxembourgeoise (ITM). Cette déclaration préalable est comparable à notre déclaration Limosa en Belgique.

Any company, established outside Luxembourg and wishing to post one or more workers in Luxembourg, is obliged to make a prior declaration to the Luxembourg Social Inspectorate (ITM). This declaration is comparable to our Limosa declaration in Belgium.

For more information, see, tab ‘detachment’.

2. New documents to be produced

When making an electronic declaration, the sending company must give a lot of information, such as:

  • its credentials,
  • the expected duration of the detachment,
  • the place (s) of work in Luxembourg, and
  • the personal data of the workers and their professions.

The staining company must also produce certain documents, such as:

  • A copy of the contract of employment and the contract of making available,
  • The EU detachment form A1, and
  • The official documents with the professional qualifications of the employees.

The new law now requires the production of four additional documents:

  • pay slips and proof of payment for the entire period of secondment;
  • scores indicating start, end and duration of daily work;
  • a copy of the medical certificate issued by the competent occupational health services, and
  • a copy of the residence permit for any non-EU national posted.

All documents must be translated into French or German.

3. More limited role of the contact person

Thanks to the electronic platform, the sending company must no longer appoint a proxy to keep these documents. All documents can be uploaded to the electronic platform.

In the declaration, however, the references of a natural or legal person must always be given, but its role is limited to ensuring possible contacts with the Luxembourg Inspectorate.

4. Always his social badge in his pocket

The electronic declaration generates the production of a social badge that the posted worker must always wear at work. In case of control, the ITM checks the declared data by scanning the QR code of the badge.

5. Liability of the Luxembourg principal

The Luxembourg originator must check with the sending company that the prior declaration has been made. If he fails to do so, he is liable to an administrative fine.


Luxembourg Law of March 14, 2017: see

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