As of April 2nd, the Centre Commun has implemented new paper forms and online procedures for reporting work performed abroad by any employee employed in Luxembourg.
The truly "new" reporting point mainly concerns teleworking, as many companies have taken advantage of the possibility to postpone their reporting obligation (starting initially as from July 1, 2023) until June 30, 2024, and the need to be exhaustive in reporting days not worked in Luxembourg.
Regarding the online procedure, known as SECUline, all DEMDET and DETRET files from April 2, 2024, must be in XML format, and DTA files can no longer be used. These XML files could already be used during the testing phase until the end of March.
At this stage, it will be necessary to see how, in practice, regularization cases can be handled for employees whose situation no longer corresponds to what has already been declared fiscally and socially on a monthly basis for the period from July to December 2023 and for 2024.
We have reproduced the received standard form in this PDF document that you can dowload.
We remain at your disposal if you have such cases to manage in order to regularize them as soon as possible and/or determine when to regularize.
