Conditions for residents

• The first condition to be met by the child is to have a legal domicile in Luxembourg and to reside here. continuously and effectively (note: it is not enough to simply declare the child to a Luxembourg municipality!).
• The condition of effective residence is presumed to be met in several situations, listed by law (e.g. if your children accompany you while you are temporarily seconded by your employer abroad).

 

Special case: European official or employees of an international organisation

Employees and officials at a European or international institution or organisation (European Commission, EIB, Namsa etc.) are entitled to family benefits specific to these organisations. If the family is resident in Luxembourg, the children are entitled to both Luxembourg and foreign benefits under this non-Luxembourg scheme. In this case, the employing organisation pays its benefits first. The CAE pays a differential supplement if the benefits paid by the employing organisation are lower than the Luxembourg benefits.

However, if an entitlement arises from an activity in Luxembourg for which the spouse of the person employed in the international organisation is affiliated to the Centre commun de la sécurité, the CAE pays Luxembourg benefits as a matter of priority.

Example: The mother is an employee of the Court of Justice of the European Union (CJEU) and the father is not working. For their child, the mother receives the child benefits from the CJEU, the CAE pays a differential supplement (if the Luxembourg benefits are higher than the CJEU benefits). After two years, the father starts working for a company in Luxembourg. From then on, the CAE pays first and the CJEU pays a differential supplement (if the CJEU benefits are higher).