Cross-border worker in Luxembourg: the four insurances to check

233,000 cross-border workers, two systems to reconcile

Luxembourg counts more than 233,000 cross-border workers (first quarter 2026, STATEC), close to half of the country’s salaried employment, more than 126,000 of them from France, the rest from Germany and Belgium. Each of them lives in one insurance system and contributes to another. The four points below are where the two systems have to fit together.

1. Health: the S1, then a top-up plan on the right side

Your employer registers you with the CNS through the Joint Social Security Centre within eight days of hiring. The CNS then issues the entitlement form for the health fund of your country of residence: S1/S072 for the CPAM in France (sent directly in the Grand Est region, mailed to your home elsewhere), BL1 for a mutualité in Belgium, S1 for a Krankenkasse in Germany. You are then treated on both sides of the border: the local fund reimburses care received in your country of residence, at its own rates, and the CNS reimburses care received in Luxembourg. For your family, the law of your country of residence applies, and its fund contacts the CNS: check that it has done so. Choose your top-up plan on the side where you actually receive care: a plan from your country of residence complements the local fund, a Luxembourg plan complements the CNS. The CMCM is open to anyone insured with the CNS and living in a neighbouring country, and Foyer medicis offers direct billing to French cross-border workers through its partner Novamut. Our article on top-up cover for cross-border workers details that choice, and our table of CNS reimbursements gives the Luxembourg rates.

2. Car: insured where it is registered

As long as you live across the border, your car stays registered and insured in your country of residence; the daily commute to Luxembourg is covered like any other trip in Europe. The day you move to the Grand Duchy, everything changes: re-registration with the SNCA within six months of your declaration of arrival, and entry into the Luxembourg bonus-malus scale at level 11, unless your foreign driving history is recognised, which varies from one insurer to the next. Our car insurance comparison covers this point insurer by insurer.

3. Home: nothing changes while you live abroad

Your home stays insured locally; Luxembourg home insurance only concerns property located in the Grand Duchy. If you take a pied-à-terre or move in, plan ahead: almost every landlord requires an insurance certificate before handing over the keys. Our article tenant or owner, what do you need to insure? and the home insurance comparison cover the subject.

4. Savings and tax: article 157ter

Non-residents treated as residents for tax purposes (in principle at least 90% of their total taxable income earned in Luxembourg; for Belgian residents, more than 50% of the household’s professional income) enjoy the same deductions as a resident: €4,500 a year for article 111bis pension savings, €672 per household member for insurance premiums including complementary health cover (article 111). Our 111bis guide for 2026 details the conditions, and the life insurance comparison compares eligible contracts.

Where to start

The expat and cross-border comparison puts the offers designed for both systems side by side (CMCM, Foyer medicis with Novamut, DKV, Global Health, April), and our expat and cross-border insurance page summarises the questions to ask before a quote. If you have just settled in Luxembourg, our guide for new arrivals takes over.