Immigration & International Mobility
Acquisition of nationality by option
The option is a means of acquiring Luxembourg nationality available in situations determined by law.
Lexicon
[ The Words of Law ]
A term, an explanation.
Affiliation, notice period, residence permit... Find useful concepts to understand your procedures and the questions that arise in Luxembourg.
152 terms · 10 fields
Working Edition152 terms
Social Security & Cross-Border Rights
Voluntary membership in the Employers' Mutual Insurance
Voluntary membership in the MDE covers, under conditions, a loss of income for the self-employed. Effective dates and coverage in Luxembourg.
Corporate Law & Business Law
Administration of Registration, Domains, and VAT (AED)
The AED is a Luxembourg tax administration.
Social Security & Cross-Border Rights
Administration of Direct Contributions (ACD)
The ACD is the Luxembourg administration responsible for the assessment and collection of direct taxes.
Social Security & Cross-Border Rights
Affiliation of the self-employed worker to the CCSS
Affiliation of the self-employed to the CCSS: declaration deadline, form, and manager status. Understand the procedures in Luxembourg.
Employment & Labor Law
Agency for Employment Development (ADEM)
ADEM supports job seekers and employers in Luxembourg.
Corporate Law & Business Law
Approval of a share transfer
Approval authorizes certain transfers of SARL shares. Majority, articles, and pre-emption: useful checks before a sale.
Employment & Labor Law
Length of service
Length of service is involved notably in the notice period. Discover the date to retain and the documents to examine to reconstruct your career.
Immigration & International Mobility
Apostille
The apostille is a certification provided by the Hague Convention for certain public acts intended for another State bound by this convention.
Civil & Commercial Litigation
Appeal of a judgment
An appeal allows the re-examination of a judgment. Concerned decision, deadline, and proof of notification: points to identify before an appeal.
Corporate Law & Business Law
Contribution in kind
A contribution in kind transfers a property to a company in exchange for equity. Ownership, value, and documents: points to verify.
Corporate Law & Business Law
Cash contribution
A cash contribution finances the company in exchange for equity. Understand its difference with a loan and prepare the necessary acts.
Corporate Law & Business Law
General meeting of partners
The general meeting gathers partners to decide. Notice, powers, and votes: understand the steps of a corporate decision.
Social Security & Cross-Border Rights
Contribution base
The base is the calculation basis for social contributions. Professional income, minimum, and maximum: understand a CCSS call.
Civil & Commercial Litigation
Summons
A summons calls you before a court. Understand the bailiff's act, the information to read, and the documents to prepare.
Civil & Commercial Litigation and advisory
Legal aid
Legal aid helps cover certain legal costs under resource conditions. Understand the application and its limits.
Social Security & Cross-Border Rights
Accident Insurance Association (AAA)
The AAA intervenes for work accidents, commuting accidents, and occupational diseases in Luxembourg.
Social Security & Cross-Border Rights
Continued pension insurance
Continued pension insurance allows, under conditions, to continue pension insurance after the end of mandatory affiliation.
Civil & Commercial Litigation and advisory
Penalty payment
A penalty payment encourages compliance with a court decision. Obligation, start date, and calculation: understand its scope and limits.
Immigration & International Mobility
Temporary residence permit
The temporary residence permit precedes the installation of certain third-country nationals in Luxembourg. Understand its role.
Corporate Law & Business Law
Business permit
The business permit regulates the exercise of certain activities. Manager, qualifications, and installation: prepare the application.
Employment & Labor Law
Amendment to the employment contract
An amendment modifies the employment contract. Concerned clauses, effective date, and parties' agreement: checks before signing.
Corporate Law & Business Law
Declaration of bankruptcy
The declaration of bankruptcy declares the company's situation to the court. It requires a file and compliance with the legal schedule.
International Mobility
Social badge for posted worker
The social badge accompanies the e-Posting declaration in Luxembourg. Understand its role during inspections and other formalities.
Corporate Law & Business Law
Beneficial owner and RBE register
The beneficial owner ultimately owns or controls an entity. Understand its identification and the role of the RBE register.
Social Security & Cross-Border Rights
National Pension Insurance Fund (CNAP)
The CNAP is the contact point for insured persons of the Luxembourg general regime for old-age, disability, and survivor pensions.
Social Security & Cross-Border Rights
National Health Fund (CNS)
The National Health Fund intervenes in health-maternity insurance in Luxembourg.
Social Security & Cross-Border Rights
Children's Future Fund (CAE)
The CAE manages and pays family benefits and parental leave allowance under Luxembourg legislation.
Corporate Law & Business Law
Share capital
Share capital corresponds to contributions allocated to the capital. Understand the minimums according to the company and the difference with cash.
Immigration & International Mobility
European Blue Card
The European Blue Card concerns highly qualified employment. Qualifications, contract, and stay path: points to check.
Social Security & Cross-Border Rights
European Health Insurance Card (EHIC)
The EHIC justifies rights to necessary care during a temporary stay. It is distinct from the S1 and S2 forms.
Social Security & Cross-Border Rights
Joint Social Security Center (CCSS)
The CCSS manages affiliation and social contributions in Luxembourg. Its role is distinct from the reimbursement of care and pensions.
Immigration & International Mobility
A1 Certificate
The A1 certificate certifies the social legislation applicable to cross-border activity. Understand its scope and limits.
Employment & Labor Law
Work Certificate
The work certificate certifies the positions held and their dates. Objective mentions, request, and correction: useful points.
Employment & Labor Law
Medical Certificate of Incapacity for Work
The medical certificate justifies an incapacity for work. Employer, CNS, and proof of sending: distinguish the procedures in Luxembourg.
Corporate Law & Business Law
Cessation of Payments
Cessation of payments refers to a situation of inability to meet due debts in the analysis of bankruptcy law.
Employment & Labor Law
Non-Compete Clause
Post-employment non-competition depends on the content of the clause. Prohibited activity, duration, and promised indemnity: points to distinguish.
Employment & Labor Law
Joint Reclassification Commission
The Joint Commission intervenes in the Luxembourg professional reclassification procedure.
Civil & Commercial Litigation
Jurisdictional Competence
Jurisdictional competence designates the court that can handle a dispute. Nature of the claim and territory guide the approach.
Corporate Law & Business Law
Partner Current Account
A creditor partner current account records sums that the partner has made available to the company or that are still owed to them.
Corporate Law & Business Law
Annual Accounts
Annual accounts must be prepared, approved, and then filed. Understand the schedule of a SARL and the proof of filing with the RCS.
Civil & Commercial Litigation
Judicial Conclusions
Conclusions present claims and their arguments to the judge. Facts, documents, and amounts: understand their preparation with the lawyer.
Employment & Labor Law
Paid Annual Leave
Paid annual leave allows the employee to rest. Legal duration, requested dates, and balance: understand the notions to distinguish.
Employment & Labor Law
Maternity Leave
Maternity leave includes periods before and after childbirth. Schedule, affiliation, and certificate: prepare the procedures.
Employment & Labor Law
Extraordinary Leave for Personal Reasons
Extraordinary leave accompanies certain personal events. Reason, duration, and justifications: identify the corresponding right.
Employment & Labor Law
Parental leave
Parental leave allows suspension or reduction of activity for one's child. Verify formulas, affiliation, and schedule.
Employment & Labor Law
Leave for family reasons
Leave for family reasons allows an employee to be absent when their child's health condition requires their presence.
Social Security & Cross-Border Rights
Social Security Arbitration Council (CASS)
The CASS adjudicates in the first instance social security disputes. Identify the decision and preliminary steps.
Social Security & Cross-Border Rights
Superior Council of Social Security (CSSS)
The CSSS is the jurisdiction that examines admissible appeals against the judgments of the Social Security Arbitration Council.
Employment & Labor Law
Fixed-term contract (CDD)
The CDD is an employment contract concluded for a limited duration or for a term linked to a defined situation.
Employment & Labor Law
Indefinite-term employment contract (CDI)
The CDI organizes employment without a set end date. Written document, subordination link, and termination: understanding the employment contract in Luxembourg.
Civil & Commercial Litigation
Objection to a payment order
The objection allows contesting a conditional payment order. Understand where to act, what reasons to present, and what to keep.
Social Security & Cross-Border Rights
Medical Control of Social Security (CMSS)
The CMSS is an administration that evaluates medical elements for social security purposes.
Employment & Labor Law
Collective labor agreement
A collective labor agreement sets negotiated working conditions between the parties authorized to conclude it.
Social Security & Cross-Border Rights
Provisional contributions of the self-employed
Provisional contributions precede the final calculation by the CCSS. Income estimation, adaptation, and adjustment: understanding the mechanism.
Civil & Commercial Litigation
Claim
A claim is the right to demand a service or payment. Origin, amount, and due date allow preparing a recovery.
Civil & Commercial Litigation
Creditor
The creditor holds the right to claim a service. Understand their identity, status, and necessary documents for recovery.
Employment & Labor Law
Bankruptcy trustee
The trustee is appointed by the court in a bankruptcy to manage the operations entrusted to them, under the control of the procedure.
Civil & Commercial Litigation
Debtor
The debtor must fulfill an obligation to a creditor. Identity, origin of the debt, and payments must be verified before responding.
Immigration & International Mobility
Declaration of arrival
The declaration of arrival is made with the municipality of residence. Understand its place in the residence process for a foreign employee.
Employment & Labor Law
Employee Representative
The representative represents employees and benefits from specific protection. Mandate, candidacy, and procedure must be examined together.
Employment & Labor Law
Request for Reasons for Dismissal
Requesting the reasons allows knowing the reasons for the dismissal. One-month deadline and legal recourse are two distinct steps.
Litigation & Advisory
Plaintiff
The plaintiff initiates a lawsuit. Identity, claims, and documents: understanding their role in a procedure in Luxembourg.
Employment & Labor Law
Resignation with Notice
Resignation ends the permanent contract at the employee's initiative. Seniority, notice period, and early departure: prepare a reliable schedule.
Litigation & Advisory
Legal Costs
Legal costs group certain trial expenses. Understand their difference from attorney fees and procedural indemnity.
International Mobility
Posting of Workers to Luxembourg
Posting organizes a temporary mission in Luxembourg for a foreign employer. ITM declaration, badge, and social formalities.
Employment & Labor Law
Work Exemption
Work exemption releases the employee from their tasks during the notice period. Initiative, salary, and end date must be distinguished.
Corporate Law & Business Law
Company Domiciliation
Domiciliation allows a company to establish its registered office with a third party within the applicable legal framework.
Immigration
Permanent Residence Right of Union Citizen
The permanent residence right falls under the regime of European Union citizens and certain family members.
Employment & Labor Law
Internal Investigation on Harassment
The internal investigation examines a harassment report. Impartiality, documented facts, and protection of individuals guide its preparation.
Litigation & Advisory
Provisional Enforcement
Provisional enforcement allows executing a decision before the outcome of certain appeals. Understand why appeal and suspension differ.
Litigation & Advisory
Exequatur
Exequatur allows certain enforcements of foreign decisions in Luxembourg. The country, subject matter, and applicable regime are determining.
Litigation & Advisory
Judicial Expertise
Judicial expertise provides a technical opinion to the judge. Mission, documents, and observations help understand the report's scope.
Employment & Labor Law
Gross Misconduct
Gross misconduct can justify immediate contract termination. Facts, proof, and notification must be examined in their context.
Litigation & Advisory
Forfeiture
Forfeiture can prevent the exercise of a right after a deadline. Received act, starting point, and required step must be identified.
Social Security & Cross-Border Rights
Form S1
The S1 form is used to open healthcare rights in the country of residence. Understand its role and the electronic exchanges S072.
Social Security & Cross-Border Rights
Form S2
The S2 form concerns authorization for planned medical treatment in another country. It differs from the S1 and the European card.
Corporate Law & Business Law
Management of SARL
The management directs and represents the SARL. Appointment, signatures, and corporate mandate: verify who can bind the Luxembourg company.
Civil & Commercial Litigation
Court Clerk
The court clerk participates in the functioning of the court. Understand the role of the registry for cases, hearings, and procedural acts.
Employment & Labor Law
Moral Harassment at Work
Moral harassment is based on repeated or systematic behaviors. Understand the facts to document and the employer's role.
Employment & Labor Law
Overtime
Overtime opens a compensation regime. Rest, increased payment, and accounting: understand the ordinary rules.
Civil & Commercial Litigation
Bailiff / Judicial Officer
The bailiff serves documents and executes enforceable titles. Understand their intervention and the documents to keep upon receipt.
Corporate Law & Business Law
Registration with the Trade and Companies Register (RCS)
Registration with the RCS registers the concerned entities in the register. Acts, identity, and authorizations: distinguish the creation formalities.
Employment & Labor Law
Unfitness for the Last Job Position
Unfitness for the last job position concerns the ability to continue the tasks of the occupied position.
Employment & Labor Law
Incapacity for Work
Incapacity for work temporarily prevents performing one's job. Employer information and certificate to the CNS are two obligations.
Employment & Labor Law
Compensatory Notice Indemnity
The compensatory notice indemnity is a sum that can replace the remuneration corresponding to a notice period that should have been respected.
Employment & Labor Law
Full Unemployment Benefit
The full unemployment benefit compensates under conditions a job loss. ADEM registration, application, and residence must be distinguished.
Employment & Labor Law
Severance Pay
Severance pay depends notably on seniority and the mode of termination. Distinguish it from notice and negotiated compensation.
Civil & Commercial Litigation
Procedural Indemnity
The procedural indemnity contributes to certain trial costs. Its award does not guarantee full reimbursement of fees.
Employment & Labor Law
Labor and Mines Inspectorate (ITM)
The ITM controls the application of rules within its competencies, notably working conditions as well as employee safety and health.
Immigration
Legalisation of a Public Document
Legalisation aims to certify the formal origin of a public document intended for use with a foreign authority.
Social Security & Cross-Border Rights
Applicable Social Security Legislation
The applicable social legislation determines the country of affiliation. Activities, residence, and A1 certificate guide cross-border analysis.
Employment & Labor Law
Registered Letter in Employment Relationship
The registered letter documents certain employment procedures. Copy, sending, and receipt allow verification of the applicable timeline.
Employment & Labor Law
Unfair Dismissal
An unfair dismissal is contested on grounds and within specific deadlines. Distinguish the substance of the dismissal from a procedural irregularity.
Corporate Law & Business Law
Subordination Link
The subordination link helps characterize an employment relationship. Actual functions matter, beyond the contract title.
Corporate Law & Business Law
Voluntary Liquidation
Voluntary liquidation organizes the end of a company: realize assets, pay debts, and handle the balance.
Corporate Law & Business Law
Luxembourg Business Registers (LBR)
LBR manages the services of the RCS, RESA, and RBE. Understand the purpose of each register in a company's formalities.
Civil & Commercial Litigation
Release of Seizure
The release ends a measure such as a seizure. Understand why payment and effective lifting must be followed separately.
Civil & Commercial Litigation
Civil and Commercial Mediation
Mediation helps parties seek an agreement with a third party. Understand its interest, preparation, and limits of a negotiated solution.
Employment & Labor Law
Conservatory Suspension
The conservatory suspension temporarily removes the employee. Reason, protected status, and consequences must be distinguished from a definitive termination.
Civil & Commercial Litigation
Formal Notice
The formal notice is a request addressed to a person to perform an obligation that has become due.
Employment & Labor Law
Substantial Modification of the Employment Contract
A substantial modification affects an essential element of the contract. Its unfavorable nature and applicable procedure are decisive.
Employment & Labor Law
Real and Serious Reasons
Real and serious reasons justify a dismissal with notice. Facts, precision, and proof allow examining their scope.
Immigration
Naturalization
Naturalization is a means of acquiring Luxembourg nationality upon request, under the conditions provided by law.
Employment & Labor Law
Notification of Dismissal
Notification formalizes the dismissal. Sending date, receipt, and proofs are essential to follow the notice period and request for reasons.
Corporate Law & Business Law
Corporate Purpose
The corporate purpose describes the activities provided in the articles of association. Verify its consistency with the project, powers, and required authorizations.
Employment & Labor Law
National Conciliation Office (ONC)
The National Conciliation Office intervenes in collective labor disputes according to the applicable rules.
Civil & Commercial Litigation
Payment Order
The payment order allows claiming a documented debt. Amount, documents, and possibility of contestation guide the procedure.
Corporate Law & Business Law
Shareholders' Agreement
The shareholders' agreement organizes commitments between signatories. Voting, financing, and exit from capital are articulated with the articles of association.
Social Security & Cross-Border Rights
Disability Pension
The disability pension is a benefit from the pension insurance granted when the medical and insurance conditions provided by law are met.
Employment & Labor Law
Probationary Period
The probation must be provided in writing. Authorized duration, suspension, and notice of termination must be verified before setting a departure date.
Employment & Labor Law
Reference Period for Working Time
The reference period serves to organize certain schedule balances. It must be read with maximum durations and mandatory rest periods.
Corporate Law & Business Law
Legal Entity
The legal entity has a legal identity distinct from its members. Understand who contracts, owns assets, and takes legal action.
Employment & Labor Law
Work Organization Plan
The POT plans the distribution of work schedules. Comparing it to modifications and time records helps understand schedule discrepancies.
Employment & Labor Law
Social Plan
The social plan accompanies a collective redundancy project: negotiate to avoid departures or mitigate their consequences.
Immigration & International Mobility
Cross-Border Pluriactivity
Pluriactivity corresponds to habitual work in several states. Residence and activity distribution determine the social examination.
Employment & Labor Law
Notice of Resignation: Starting Point
The notice of resignation for a CDI starts according to the notification date. Understand the role of the 15th of the month and the difference with the probationary period.
Employment & Labor Law
Notice of Dismissal
The notice of dismissal depends on seniority and the notification date. Understand the CDI schedule and work exemption.
Civil & Commercial Litigation
Limitation Period
The limitation period attaches effects to the passage of time. Nature of the right, due date, and acts guide the calculation of the period.
Civil & Commercial Litigation
Principle of Adversarial Proceedings
Adversarial proceedings allow each party to discuss claims, arguments, and documents. Understand its role in preparing a defense.
Employment & Labor Law
External professional redeployment
External redeployment aims at returning to work after incapacity in the last position. Understand the procedure and its difference from disability.
Immigration
Administrative appeal
An administrative appeal involves requesting the administration to re-examine its own decision.
Civil & Commercial Litigation and Advisory
Debt recovery
Debt recovery seeks amicable or judicial payment of a debt. Proof, due date, and choice of procedure structure the approach.
Employment & Labor Law
Receipt for full and final settlement
The receipt for full and final settlement records end-of-contract amounts. Optional signature and verification of amounts are to be distinguished.
Corporate Law & Business Law
Electronic Compendium of Companies and Associations (RESA)
The RESA publishes acts and mentions of companies and associations. Understand its difference from filing with the commercial register.
Civil & Commercial Litigation and Advisory
Civil summary proceedings
Civil summary proceedings allow certain provisional measures. Urgency, evidence, or provision: the basis depends on the measure requested from the judge.
Civil & Commercial Litigation and Advisory
Summary provision proceedings
Summary provision proceedings allow requesting a provisional payment when the obligation is not seriously contestable.
Immigration
Family reunification
Family reunification allows certain relatives to join a foreign resident. Family link, permit, and supporting documents guide the application.
Corporate Law & Business Law
Judicial reorganization
Judicial reorganization is a procedure aimed at preserving all or part of a company facing difficulties.
Employment & Labor Law
Compensatory rest
Compensatory rest corresponds to certain work periods, including overtime. Identify the origin of the right before calculating the balance.
Civil & Commercial Litigation and Advisory
Application to the court
The application seizes a judge in certain procedures. Request, documents, jurisdiction, and proof of filing must be prepared together.
Corporate Law & Business Law
Legal reserve
The legal reserve is a portion of profit that must be allocated to a reserve when the conditions provided for the company are met.
Immigration
Third-country national
Third-country: distinguish nationality, country of residence, and the permit held to prepare residence or work in Luxembourg.
Social Security & Cross-Border Rights
Professional income of the self-employed
Professional income is involved in the contributions of the self-employed. Nature of income and managerial functions specify the social base.
Employment & Labor Law
Termination of contract by mutual agreement
Termination by mutual agreement requires a written document signed by both parties. End date, amounts due, and effects on unemployment are to be examined.
Litigation & Advisory
Garnishment
Garnishment targets sums or assets held by a third party on behalf of the debtor, for example with a bank or employer.
Employment & Labor Law
Minimum Social Wage (MSW)
The minimum social wage is the legal minimum remuneration applicable under the conditions provided by Luxembourg law.
Corporate Law & Business Law
Registered Office
The registered office is the statutory address of a company.
Litigation & Advisory
Service by Bailiff
Service officially brings an act to the recipient's attention. Keeping the complete act allows for examining deadlines.
Corporate Law & Business Law
Limited Liability Company (SARL)
The classic SARL is constituted before a notary with at least 12,000 euros in capital. Understanding shares, management, and liability limits.
Corporate Law & Business Law
Simplified Limited Liability Company (SARL-S)
The SARL-S allows for simplified constitution with capital from 1 to 12,000 euros. Partners, activity, and formalities remain regulated.
Corporate Law & Business Law
Public Limited Company (SA)
The SA is a capital company with a minimum of 30,000 euros. Shares and governance guide the choice of this Luxembourg form.
Immigration & International Mobility
Long-term Resident Status
Long-term resident status concerns certain third-country nationals. Residence, absences, and resources need verification.
Corporate Law & Business Law
Company Articles of Association
The articles organize a company: activity, capital, management, and decisions. Understanding clauses to prepare and associated formalities.
Immigration & International Mobility
Stay of Execution
A stay of execution is a measure that temporarily suspends the execution of a decision under the conditions set by the applicable procedure.
Immigration & International Mobility
Residence Permit
The residence permit corresponds to a determined category and duration. Authorized employment, validity, and renewal must be verified.
Litigation & Advisory
Enforceable Title
An enforceable title allows for the initiation of forced execution under the conditions provided by law.
Immigration & International Mobility
Sworn Translation
A sworn translation is carried out by a translator authorized according to the framework recognized by the recipient authority.
Employment & Labor Law
Settlement
A settlement is an agreement intended to end a dispute or prevent litigation, with reciprocal concessions.
Social Security & Cross-Border Rights
Cross-border Worker
The cross-border worker works in one country and resides in another. Affiliation, healthcare, and telework require distinct verifications.
Employment & Labor Law
Labor Court
The Labor Court adjudicates individual disputes arising from the employment relationship. It is distinct from the ITM and social courts.
Immigration & International Mobility
Type D Visa
The Type D visa is a long-stay visa, distinct from the residence permit. Understand its place after prior authorization and before arrival.