The Luxemburg authorities
- Consider you - a self employed person if you are the delegate director
- an employee, if you are an ordinary director and if the “ autorisation de commerce “ was not applied based on your degree and /or professional skills.

You are required to pay your social duties as a self employed person or as an employee ( see higher)
• in Luxemburg if you do NOT work for the Luxemburg company in your home country
• in your home country if you ALSO work for the Luxemburg company in your home country or if you have already a social statue in your home country identical to the one you have in Luxemburg.

Click here for the social charges of an employee in Luxemburg.

Click here for the social charges of a self employed person in Luxemburg.

Click here for the social charges of a self employed person in Luxemburg.

Note : The social charges /benefits in Luxemburg are fairly identical for an employee or a self employed person.