
Countries / Territories
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
On 30 July 2018, the Official Journal of Luxembourg published a law ratifying the new bilateral agreement on Social Security between Luxembourg and China, signed last year on 27 November 2017.
The agreement takes effect from the first day of the fourth month following receipt of the last notification of its implementation into national law.
WHAT DOES IT MEAN FOR YOUR BUSINESS?
In general, according to the principle of territoriality, social security contributions should be paid in the country where the work is performed. Between countries where no totalization agreement exists, this may give rise to risk exposures; high costs due to double liabilities; administrative burdens, such as host country compliance; etc.
The new agreement establishes that employees insured in Luxembourg or China, regardless of their nationality, who are working in one country and are sent by their employer to work in the territory of the other country, will continue to be subject to the legislation of the first country for up to 60 months. A further extension is possible, subject to the agreement of both countries’ competent authorities.
It is important to note that the new bilateral agreement only applies to pension legislation(s). It is not a totalization agreement, as it does not contain any provision on the accrual of insurance periods between Luxembourg and China for the entitlement to benefits. It only includes the unlimited exportability of social security benefits granted on the basis of the social security legislation of one country to residents of the other country (or of a third country).
HOW WE CAN HELP
If your company moves personnel between Luxembourg and China, it is worthwhile to examine to what extent your assignees may benefit from the provisions of the new agreement, and how this will impact your international mobility population, in general.
The Fragomen Social Security team can help you to plan ahead and ensure social security compliance from day one, taking into account both immigration and social security requirements at the same time. For any social security related question, please feel free to contact us at [email protected].
Interested in reading more blogs on social security agreements? Read these blogs on US-Brazil Social Security Totalisation Agreement and Social Security post-Brexit in the UK and EU.
Countries / Territories
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
Related contacts

Practice Leader, Outbound Services

Client Engagement Director Europe
Related offices
Related content
Explore more at Fragomen

Video
Senior Associate Isabel Schnitzler discusses how to navigate business travel in Germany.

Awards
Partners Molly Carey and Catherine Macris are finalists for the 2025 New England Legal Awards in the Partner of the Year and Regional Managing Partner of the Year categories.

Media mentions
Matawan Managing Partner Rahul Shah reflects on his path in immigration law and shares his perspective on global mobility.

Awards
The 2026 edition of The Best Lawyers in America™ honors numerous Fragomen attorneys for excellence in immigration law, including Partner Sarah K. Peterson, who received the distinguished “Lawyer of the Year” award.

Video
In this video, Senior Manager Ben Morgan offers a comprehensive overview of Greek citizenship by descent—a key pathway for individuals with Greek ancestry to obtain citizenship.

Blog post
Partner Aim-on Larpisal and Senior Knowledge Management Specialist outline key visa options available to international students seeking to study in Thailand, emphasizing strategic planning for a smooth application process.

Fragomen news
Partner Charles Johanes contributed insights to the Australia section of a global immigration and mobility guide.

Media mentions
Pittsburgh Managing Partner Alex Castrodale and Associate Adam Teets highlight the need for US employers to prepare for unannounced immigration compliance checks.

Blog post
Associates Stephanie Fitton and Halil Kaya and Paralegal Marcus Alexander Lang-Rawlings discuss how UK changes to the Skilled Worker visa in 2025 are reshaping sports sector employment.

Blog post
Assistant Business Immigration Managers Jeszel Panistante-Cabral, Elsie Lim and Nellanie Quimson explore the complexities young professionals face entering the workforce and the evolving hiring landscape in Singapore.

Blog post
Director David Iannella discusses Fragomen Germany’s approach to outbound immigration solutions and how the office supports global mobility through visa services and compliance expertise.

Blog post
Corporate Services Manager Asfandyar Sheikh and Assistant Corporate Services Manager Ka-Ying Leung discuss Saudi Arabia’s push for corporate transparency through new ownership disclosure rules.

Video
Senior Associate Isabel Schnitzler discusses how to navigate business travel in Germany.

Awards
Partners Molly Carey and Catherine Macris are finalists for the 2025 New England Legal Awards in the Partner of the Year and Regional Managing Partner of the Year categories.

Media mentions
Matawan Managing Partner Rahul Shah reflects on his path in immigration law and shares his perspective on global mobility.

Awards
The 2026 edition of The Best Lawyers in America™ honors numerous Fragomen attorneys for excellence in immigration law, including Partner Sarah K. Peterson, who received the distinguished “Lawyer of the Year” award.

Video
In this video, Senior Manager Ben Morgan offers a comprehensive overview of Greek citizenship by descent—a key pathway for individuals with Greek ancestry to obtain citizenship.

Blog post
Partner Aim-on Larpisal and Senior Knowledge Management Specialist outline key visa options available to international students seeking to study in Thailand, emphasizing strategic planning for a smooth application process.

Fragomen news
Partner Charles Johanes contributed insights to the Australia section of a global immigration and mobility guide.

Media mentions
Pittsburgh Managing Partner Alex Castrodale and Associate Adam Teets highlight the need for US employers to prepare for unannounced immigration compliance checks.

Blog post
Associates Stephanie Fitton and Halil Kaya and Paralegal Marcus Alexander Lang-Rawlings discuss how UK changes to the Skilled Worker visa in 2025 are reshaping sports sector employment.

Blog post
Assistant Business Immigration Managers Jeszel Panistante-Cabral, Elsie Lim and Nellanie Quimson explore the complexities young professionals face entering the workforce and the evolving hiring landscape in Singapore.

Blog post
Director David Iannella discusses Fragomen Germany’s approach to outbound immigration solutions and how the office supports global mobility through visa services and compliance expertise.

Blog post
Corporate Services Manager Asfandyar Sheikh and Assistant Corporate Services Manager Ka-Ying Leung discuss Saudi Arabia’s push for corporate transparency through new ownership disclosure rules.