Post your workers to Luxembourg, fully compliant

Yes. Any company established abroad that posts workers to Luxembourg as part of a provision of services must declare it to the Labour and Mines Inspectorate (ITM), by the start of the work at the latest, via the e-Détachement application — whatever the workers’ nationality. We take care of this declaration.

Posting requires a genuine employment relationship maintained with your company, a service contract with a specific, time-limited purpose, and real and substantial activity in your home country. Cross-border supply of labour and temporary agency work follow their own rules, and the line is thin: a poorly characterised operation can be reclassified by the ITM. We characterise your situation before any commitment to rule out this risk.

It is a document you print for each of your posted workers once the declaration has been made. It carries the worker’s identity and a barcode allowing the ITM to access the declared information. The worker must be able to present it at the workplace during an inspection.

Yes. You must designate a reference person (individual or legal entity) present in Luxembourg during the service, responsible for liaising with the ITM, as well as an address where the control documents are kept available. Eurofiscalis can perform this role for you.

At least the Luxembourg minimum social wage (as of 1 June 2026: 2 771,33 €/month for an unskilled worker, 3 325,59 €/month for a skilled worker) and, depending on the sector, the wages set by the collective agreement declared of general application — notably in construction. To this is added compliance with the "core" working conditions: working hours, leave, public holidays, premiums, etc.

Beyond 12 months of actual posting, your worker benefits from extended working conditions, almost aligned with those of a Luxembourg worker (except for the formalities for concluding and terminating the contract and supplementary pension schemes). This period can be extended to 18 months upon a reasoned notification sent to the ITM before the 12-month deadline. Note: this is the duration in the sense of labour law, not to be confused with the 24-month limit on posting in the sense of social security (A1 certificate).

Yes, subject to an A1 certificate (Article 12 of European Regulation 883/2004), for a posting not exceeding 24 months. Without a valid A1, your workers must be affiliated to Luxembourg social security with the CCSS, and you are liable for the contributions.

No. A posted worker performs a temporary assignment in Luxembourg on behalf of their foreign employer, to whom they remain attached. A cross-border worker, on the other hand, is permanently employed by a Luxembourg company and returns home each day. The obligations are not the same (posting declaration, social badge, A1, taxation): the two statuses must not be confused. We check which one matches your situation.

The service contract, the A1 form, the employment contract, payslips, proof of wage payment and time records (as well as the residence permit for third-country nationals). These documents must be translated into French or German and accessible throughout the duration of the posting.

The ITM can impose an administrative fine of 1 000 to 5 000 € per posted worker (2 000 to 10 000 € in the event of a repeat offence within two years), up to a limit of 50 000 €, and order work to stop until the situation is regularised. In addition, your Luxembourg principal incurs joint and several liability and will demand your proof of compliance.

It depends on your activity. For many B2B services, it is your Luxembourg client who reverse-charges the VAT and you do not have to register. But work connected to a property located in Luxembourg (worksites, construction, installations) is taxable on site and requires VAT registration. As we handle both the posting AND the tax side, we review your entire situation.