Employment & Labor Law
Unreimbursed business expenses in Luxembourg: how to claim payment
You have paid expenses for an assignment and your claim has not been reimbursed. Before seeking payment, identify what was agreed: the nature of the expense, authorisation, any cap and the supporting documents required. Calling expenses “business-related” does not, by itself, answer all these questions.
Identify the basis for reimbursement
For journeys made in a private vehicle, the ITM refers in particular to the contract and collective agreement: the Labour Code does not provide a general allowance applicable to every situation. An employee seeking enforcement of a commitment must be able to establish it. [1][2]
Gather the contract, applicable expenses policy, assignment instructions and approvals received. Distinguish business travel expenses from the normal journey between home and work. Do not confuse tax treatment with an employer’s obligation to pay.
Check each disputed expense
A useful file links the date, business purpose, amount paid and supporting document. A hotel invoice proves expenditure, but the disagreement may concern its authorisation or cap. Conversely, travel approval does not prove the amount actually spent.
For shared expenses, specify who paid and which amounts have already been covered. For expenditure in a foreign currency, retain information explaining the amount claimed. Do not submit the same expense twice under different categories.
Understand the reason for refusal
Ask whether the obstacle is a missing document, lack of approval or disagreement over the principle of reimbursement. The answer determines the next step: providing an invoice, producing the manager’s agreement or challenging the interpretation of an internal rule.
Submit a written request with a clear breakdown and a reasonable response period. Keep the submission acknowledgement from the expense system, especially if access may be closed when you leave. A screenshot showing “submitted” does not necessarily establish that the expense was approved: retain the file’s different statuses.
Anticipate departure and the final payslip
Review outstanding expenses before signing a global settlement document. Assessment of a final settlement receipt must consider the items it actually covers. Furthermore, release from work during notice does not mean all reimbursements linked to work expenses continue automatically: the ITM distinguishes these costs from remuneration components that are maintained. [3]
Is an approved expense claim useful evidence?
Yes. Keep the approval and its contents. Identify what was accepted, by whom and for what amount.
Can I retain equipment to obtain reimbursement?
Do not improvise a set-off or withhold property. Deal separately with returning equipment and requesting payment, then have the available remedies checked.
KM Legal can review the employer’s commitments, supporting documents and an appropriate approach to claiming the disputed amounts.
Sources and references
Institutional sources consulted on 6 November 2026.
- ITM — Travel expense allowances
- ITM — Reimbursement of travel expenses
- ITM — Expenses and release from work during notice
Further reading
[ Recent Publications ]
