
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 countriesā 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 Manager Corrine Tan and Assistant Business Immigration Manager Joycelyn Ang discuss Bangladeshās work permit security clearance process.

Media mentions
Partner Bo Cooper outlines how the proposed H-1B changes could affect Big Law hiring for foreign lawyers.

Media mentions
Senior Manager Kinka Tonchev highlights how UK immigration must adapt to attract, retain and support the worldās top talent.

Media mentions
Manager Kirsty Moore and Trainee Solicitor Amanda Ong highlight rising UK construction sponsor licence risks and how businesses can stay compliant.

Awards
Partner Abeer Al Husseini is recognised on the shortlist for "Women Leader of the Year" at the Gulf Business Awards 2025.

Media mentions
Co-Chair Enrique Gonzalez highlights approaches for companies navigating changes to the H-1B visa process.

Video
Learn how international graduates can stay in France for one year to find work or start a business. Discover eligibility requirements, application steps and transition options for the Job Seeker/New Business Creator permit.

Awards
Partner Priscilla Muhlenkamp is a finalist for the 2025 National Law Journal Awards category, "DC Managing Partner of the Year."

Media mentions
Partner Bo Cooper highlights that new $100K H-1B fees could affect US employers, with possible exemptions for critical roles.

Media mentions
Partner Louise Senior highlights the impact of record-breaking UK sponsor licence revocations and the steps hospitality businesses can take to manage compliance.

Media mentions
Partner Bo Cooper explores the impact of H-1B visa changes on companies and their talent strategies.

Video
Senior Manager Corrine Tan and Assistant Business Immigration Manager Joycelyn Ang discuss Bangladeshās work permit security clearance process.

Media mentions
Partner Bo Cooper outlines how the proposed H-1B changes could affect Big Law hiring for foreign lawyers.

Media mentions
Senior Manager Kinka Tonchev highlights how UK immigration must adapt to attract, retain and support the worldās top talent.

Media mentions
Manager Kirsty Moore and Trainee Solicitor Amanda Ong highlight rising UK construction sponsor licence risks and how businesses can stay compliant.

Awards
Partner Abeer Al Husseini is recognised on the shortlist for "Women Leader of the Year" at the Gulf Business Awards 2025.

Media mentions
Co-Chair Enrique Gonzalez highlights approaches for companies navigating changes to the H-1B visa process.

Video
Learn how international graduates can stay in France for one year to find work or start a business. Discover eligibility requirements, application steps and transition options for the Job Seeker/New Business Creator permit.

Awards
Partner Priscilla Muhlenkamp is a finalist for the 2025 National Law Journal Awards category, "DC Managing Partner of the Year."

Media mentions
Partner Bo Cooper highlights that new $100K H-1B fees could affect US employers, with possible exemptions for critical roles.

Media mentions
Partner Louise Senior highlights the impact of record-breaking UK sponsor licence revocations and the steps hospitality businesses can take to manage compliance.

Media mentions
Partner Bo Cooper explores the impact of H-1B visa changes on companies and their talent strategies.