Notes on Individual Rules under the Japan-Luxembourg Social Security Agreement

In case that you work as an employee on board a sea-going vessel flying the flag of Japan or Luxembourg, if you would otherwise be compulsorily covered by the social security systems of both countries, you will be subject only to the social security system of the country in which you ordinarily reside. Under this rule for crews of ships, maximum exemption period is not specified.
The procedure to apply for your Certificate of Coverage is the same as it is for general employees.

If you work as an employee on an aircraft in international traffic, you will be compulsorily covered only by the social security system of the country in which your employer is located.

The text of the Agreement between Japan and Luxembourg has no provision for extension of the period of exemption, i.e. extension over 5 years is not stipulated on the text. Please note however, that Japanese side and Luxembourg side previously confirmed that such an extension for workers sent to Luxembourg might be exceptionally granted under the Article 10 of the Agreement, only if the requested period is very short. The request for such extension shall be examined on a case-by-case basis by Luxembourg Social Security Ministry and its Minister shall make decision. Considering any possible affects caused by this condition, we urge you to apply for such exceptional extension well in advance.

The Luxembourg’s social security systems include workers' accident compensation insurance system. If you are temporarily sent from Japan to Luxembourg and only covered by the Japanese systems, please note that you will not be compulsorily covered by any workers' accident compensation insurance of either country. In this case, you need to be covered by the "Special Insurance for Persons Dispatched Abroad" under the Japanese Workers' Accident Compensation Insurance system or by any private insurance against occupational injuries.
Please contact the Workers’ Compensation Administration Division, Labour Standards Bureau, the Ministry of Health, Labour and Welfare at Tel: +81-3-5253-1111 (extension No. 5436).

If you do not have enough Luxembourg coverage periods alone to qualify for the Luxembourg benefits, your coverage periods under the Japanese pension systems will be considered for Luxembourg benefits as long as the coverage periods of both country do not overlap and you can totalize your Japanese coverage periods. If you meet the qualification requirements, you may receive Luxembourg benefits which correspond to the length of your coverage periods in Luxembourg.

If you do not have enough Japanese coverage periods alone to qualify for the Japanese benefits, your coverage periods under the Luxembourg’s social security systems will be considered for Japanese benefits as long as the coverage periods of both country do not overlap and you can totalize your Luxembourg coverage periods. If you meet the qualification requirements, you may receive Japanese benefits which correspond to the length of the coverage periods in Japan.

If you reside in Japan, you can choose to receive Luxembourg benefits through your bank account either in Japan or in Luxembourg.

When you apply for the Luxembourg’s old-age pension after you reached 65 years old, only within two years after the Agreement took effect, your benefits will be paid retroactively up to the date you became 65 years old i.e. the pensionable age for old-age pension. After the two years elapse, your pension payments start according to the effective Luxembourg legislation.

Please note that the Luxembourg benefits amount may be adjusted taking into account your other income or social security benefits, including Japanese benefits. When you apply for the Luxembourg benefits, please declare your other income appropriately through your application form for the Luxembourg benefits.

When you file the application for Luxembourg disability pension, please complete and attach designated medical report (JP/LU6) form prepared for the purpose of the Social Security Agreement between Japan and Luxembourg. The competent institution in Luxembourg, however, suggests that you complete this report in English language (or the official languages of Luxembourg ; Germany or French) which will help accelerate assessment / entitlement process. You may fill it out in Japanese language.

If your detachment or self-employment activities started in Luxembourg prior to the date of entry into force of the Agreement, and if the length of such period is expected to be 5 years or less since the Agreement took effect , you will be exempted from coverage of the Luxembourg system for the period of the detachment. Please apply for your Certificate of Coverage at a Branch Office of the Japan Pension Service. After you receive your Certificate, please take necessary procedures to be exempt from Luxembourg systems, showing your Japanese Certificate if asked, at the Common Centre of Social Security (CCSS) in Luxembourg.

If you receive Japanese pension benefits in Luxembourg, your Japanese benefits are subject to income tax in Luxembourg and exempt from Japanese income tax.
To be exempt from Japanese income tax under this rule, you must submit two completed "Application form for Income Tax Convention (Form 9)" to the Headquarters of Japan Pension Service. You can download the form from the Japanese National Tax Agency website.（外部リンク）