Profiles
Cross-border worker
You work in Luxembourg and reside in France, Belgium or Germany: your career is often spread across several countries.
European coordination
European Regulations (EC) 883/2004 and 987/2009 coordinate the schemes: the periods completed in each State are aggregated to open the entitlement to a pension. Luxembourg then pays the higher amount between an autonomous national pension and a pension calculated pro rata to the Luxembourg periods.
Short career in Luxembourg
To open an independent right to a Luxembourg pension, you must reach the minimum qualifying period of 120 months (10 years) of insurance in Luxembourg — this period can be completed by aggregating periods completed in the EU/EEA/Switzerland or in an agreement country (at least 12 months paid in Luxembourg are then required). If this period is not reached, even through aggregation, no stand-alone Luxembourg pension is paid, but those periods remain taken into account by the other States; you may then recover your personal share of contributions (art. 213 CSS). The exact terms are to be checked with the CNAP.
What the tool estimates
The calculator estimates the Luxembourg component of your pension, using the same formula as for a resident. International coordination and taxation depend on the convention applicable to your country of residence — to be confirmed on a case-by-case basis.
Taxation of your pension
The Luxembourg pension paid to a cross-border worker is taxed in Luxembourg, by withholding at source. Your country of residence (France, Belgium, Germany) then applies its double-taxation treaty with Luxembourg: depending on the country, the pension is exempt with progression or gives a tax credit, to avoid double taxation. Check your situation with your residence tax authority.
Your pension by country of residence
As a cross-border worker, you receive a pension from each country where you were insured (pro-rata, EU coordination). Here is your residence country’s legal age and where your Luxembourg pension is taxed.
| Country of residence | Legal retirement age | LU pension taxed in |
|---|---|---|
| France | 64 (born 1969+) | Luxembourg (conv. FR-LU 20.03.2018, art. 17) |
| Belgium | 66 (67 from 2030) | Luxembourg (conv. BE-LU) |
| Germany | 67 (born 1964+) | Luxembourg (conv. DE-LU 23.04.2012, art. 17) |
In all three cases, the Luxembourg social-security pension is taxed at source in Luxembourg; your residence country accounts for it via the tax treaty (exemption with progression or tax credit) to avoid double taxation. The Luxembourg pension is calculated on your LU career alone — use the calculator above.
See also International career · Cross-border workers: estimating your French, Belgian or German pension
Legal basis: Regulations (EC) 883/2004 and 987/2009; art. 184 of the Code de la sécurité sociale.