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KM Legal est une étude d’avocat au Luxembourg fondée par Maître Katarzyna Martin, Avocate à la Cour. Elle accompagne entreprises, dirigeants, salariés et particuliers en droit du travail, droit des sociétés, immigration, mobilité internationale et sécurité sociale, ainsi qu’en conseil et contentieux.

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Social Security & Cross-Border Rights

Cross-border Worker

A cross-border worker exercises their activity in one country while residing in another. In Luxembourg, this situation raises several distinct questions: social affiliation, healthcare in the country of residence, unemployment, taxation, and potential telework abroad. An answer given for one does not automatically resolve the others.

In terms of European social security coordination, the notion of a cross-border worker generally implies a return to the state of residence each day or at least once a week. This social definition does not set the fiscal thresholds for telework.

To analyze a situation, indicate your actual residence, the travel rhythm, and the days worked in each state. Also specify your nationality if a work permit is at issue. The term cross-border describes a transnational situation; it does not constitute a general exemption from formalities.

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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.

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