In the context of the posting of employees, a distinction must be made between:
- posting to Luxembourg: in this case you remain subject to the social security system of your sending country while temporarily residing with your family in Luxembourg. There is no entitlement to family benefits for your children. The legal residence in Luxembourg does not meet the criteria of stability and permanency for the duration of the secondment, even if your children attend school in Luxembourg.
Please note: the situation is different if one of the parents starts working in Luxembourg and is affiliated to the Luxembourg social security system. On the basis of this work, Luxembourg pays the differential supplement, i.e. the difference between the amounts that are paid by the sending country and those that exist in Luxembourg.
- posting outside Luxembourg: if you remain affiliated to Luxembourg social security and your employer seconds you to another EU country, nothing changes in terms of family benefits.
Please note: posting outside the European Union is not regulated in the legislation, so in principle there is no entitlement to continued family benefits. BUT: if you remain affiliated to the Luxembourg social security system AND if you keep a legal residence (cumulative conditions) within the European Union, the right to family benefits is maintained during the period of your posting.