The Luxembourg social security system provides a wide range of retirement, survivors and disability benefits through a two-tier social insurance program.

The Social Security Agreement between the United States and Luxembourg:

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  Eliminates dual social security coverage and taxation on the same work; and

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  May permit workers (and their dependents and survivors) to qualify for partial U.S. or Luxembourg benefits, even if they do not meet the normal insured requirements; and

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  May permit entitlement to benefits based on a combination of periods of coverage earned in the United States and Luxembourg.

The Agreement with Luxembourg became effective November 1, 1993.

We can use periods of U.S. and Luxembourg social security coverage a worker earned prior to November 1, 1993, to establish entitlement to U.S. or Luxembourg Totalization benefits. However, the earliest possible month of entitlement to such benefits is November 1993. The U.S. does not consider any periods of social security coverage earned before 1937.

For more information on the Luxembourg social security system, visit the Social Security Programs Throughout the World website.

To find out how the Agreement eliminates dual coverage, see sections RS 02001.750 through RS 02001.795.